March 1, 2019, Green Day Company's beginning work in process inventory had 9,000 units. This is its only production department. Beginning WIP units were 50% complete as to conversion costs. Green Day 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. Green Day also started but did not complete 9,500 units. These units remained in ending WIP inventory and were 60% complete as to conversion costs. Green Day uses the weighted average method. determine for March 2019 the equivalent units of production for conversion costs.

Question 4 options:

A.	23,200
B.	30,000
C.	32,200
D.	31,500