March 1, 2019, Bowie Company's beginning work in process inventory had 10,000 units. This is its only production department. Beginning WIP units were 50% complete to conversion costs. Bowie introduces direct materials at the beginning of the production process.During March, all beginning WIP was completed and an additional 17,500 units were started and completed. Bowie also started but did not complete 9,500 units.These units remained in ending WIP inventory and were 60% complete to conversion costs. Bowie uses the weighted average method. determine for March 2019 the equivalent units of production for conversion costs.