Inventory at the beginning of August in a particular department contained 10,000 units of goods that were 40% complete for conversion. 25,000 units were completed and transferred out of the department during August. 2,000 were still in process at the end of August and were 50% complete for conversion. Assume there was no spoilage. The equivalent units to be used to get the average conversion costs per unit for the period under the FIFO method are:

24,400

19,600

22,000

Cannot be determined with the given data.