Concept Check Question 21-13 Harry Carey Hats had the following department data: 7,000 72,000 8,000 Work in process, physical units, April1 Completed and transferred out physical work in process, physical units, April 30 Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units ane number of equivalent units for conversion costs during April using the weighted-average method? O 24,000. O 74,400. O 83,000. 21,600