Eclypso Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for the month of October is as follows:

Work in process, October 1:
Units (45% complete)	7,200
Direct materials	$42,000
Direct labor	$50,400
Overhead	$14,400

During October, 38,400 units were completed and transferred to the molding department. The following costs were incurred by the mixing department during October:

Direct materials	$144,000
Direct labor	$192,000
Overhead	$60,000

By October 31, the 3,600 units that were 85% complete remained in the mixing department. Eclypso uses the weighted average method. Eclypso's equivalent units of production using the weighted average method would be:

	a.	41,460.
	b.	35,000.
	c.	32,000.
	d.	24,740.