How to solve

Calegari Corporation makes cleaning products in two sequential departments, Mixing and Packaging. Materials are added at the beginning of the process in the Mixing Department. Conversion costs are added evenly throughout each process. Calegari uses the weighted average method of process costing. In the Mixing Department for the month of May, beginning work in process was $1,800$ pounds $(70\%$ processed$),22,200$ pounds were started in process, $21,000$ pounds were transferred out, and ending work in process was $60\%$ processed.

Calculate equivalent units with respect to conversion costs during May for the Mixing Department.

Select one:

a$.21,360$

b$.15,600$

c$.24,000$

d$.22,800$

e$.20,280x$