Marigold Company had the following department information about physical units and percentage of completion:

Physical Units

Work in process, May 1 (65%) 14400

Completed and transferred out 26400

Work in process, May 31 (40%) 11500

Materials are added at the beginning of the production process. Conversion costs are added equally throughout production. What is the total number of equivalent units during May for conversion costs if the weighted-average method is used?

52300

31000

21640

31440