Kenwood Construction uses a weighted-average process-costing system. Materials are added at the beginning of production while conversion cost are incurred uniformly throughout manufacturing. Consider the data that follow.

	Units
Beginning work in process	20,700
Started in August	62,300
Production completed	49,400
Ending work in process, 40% complete	33,600

Conversion cost in the beginning work-in-process inventory totaled $177,000, and August conversion cost totaled $270,000. Assuming use of the weighted-average method, which of the following choices correctly depicts the number of equivalent units for conversion cost and the conversion cost per equivalent unit?