Chicotti Company has 3,000 units in beginning work in process, 30% complete as to conversion costs, 26,000 units transferred out to finished goods, and 2,000 units in ending work in process 65% complete as to conversion costs. The beginning and ending inventory is fully complete as to materials costs. How much are equivalent units for conversion costs if the weighted-average method is used?

	a.	25,200
	b.	27,300
	c.	23,000
	d.	24,300