Joseph Moore Hats had the following department data: Work in process inventory, physical units, April 1 Completed and transferred out physical units Work in process inventory, physical units, April 30 7900 O 24540. O 21870. O 75570. O 82800. 72900 8900 Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units at April 30 are 30% complete as to conversion costs. What is the total number of equivalent units for conversion costs during April using the weighted-average method