Norvell Inc., a manufacturer of premium footballs, has the following production and cost data: Beginning WIP was 50% complete with regard to direct materials and 40% complete with regard to conversion. Ending WIP was 60% complete with regard to direct materials and 30% complete with regard to conversion. What is Norveli's equivalent units of conversion for the period? 33,000 equivalent units 36,000 equivalent units 35.000 equivalent units 31,000 equivalent units