Following is the information of Unicorn Inc. for the month of June:

	Units
Work in process, June 1 (25% complete)	4,400
Started in June	35,200
Work in process, June 30 (35% complete)	13,200

Materials are added at the beginning of the process. The equivalent units of production for conversion costs using the weighted average method would be:

a.34,800.

b.35,600.

c.36,000.

d.31,020.