Edna Valley Winery uses process costing. Direct materials are added at the beginning of the process and conversion costs are incurred evenly throughout the manufacturing process. During March, the beginning inventory of 8,000 units was 25% complete for conversion costs and transferred from the previous month. 28,000 units were started during the month. There were 10,000 units in ending inventory, 40% complete for conversion costs. Using the FIFO method of process costing, what amount is equal to the equivalent units of production for conversion costs during the period? a. 26,000 c. 36,000 b. 32,000 d. 28,000