HTC Calculators uses process costing. At the beginning June, there were 1,100 units in process, 70% complete with respect to material and 60% complete with respect to conversion costs. During June, 24,000 units were started and 23,600 units were completed. The units in ending Work in Process inventory were 90% complete with respect to material and 30% complete with respect to conversion costs. How many equivalent units will be used in calculating the cost per unit for materials?

	a.	24,950 units
	b.	24,050 units
	c.	25,720 units
	d.	22,950 units