Kenneth is a cost accountant at Pharoah Inc, a factory that manufactures modern black candlesticks. Kenneth is in the process of updating all of the company's records and has gathered the following process costing information for the Conversion Costs (CC): Beginning Work-in-Progress (WIP) Inventory: 960 units, 22\% completed Units Started During the Period: 32900 Units Completed by the End of the Period: 24300 Ending WIP Inventory: 90% completed Pharoah adds both Conversion Costs and Direct Material (DM) resources evenly throughout the process. What are the equivalent units of production if Pharoah employs the First-In, First-Out (FIFO) method? 24859units32693units24354units32151units