Dex Co. had the following production for the month of June: Units 10,000 40,000 Work-in-process at June 1 Started during June Completed and transferred to finished goods during June Abnormal spoilage incurred Work-in-process at June 30 33,000 2,000 15,000 Materials are added at the beginning of the process. As to conversion cost the beginning work in process was 70% completed, and the ending work in process was com completed. Spolage is detected at the end of the process. Using the weighted average method, the equivalent units for june, with respect to conversion costs, were OA 2,000 44,000 oc 3.000 OD 50,000