On January 1st, 2019, NHL Inc. had a Beginning Work-in-Process balance of $20,000 ($10,000 of Direct Materials and $10,000 of Conversion) which consisted of 12,000 units which were 40% complete with respect to conversion costs. During January, NHL started production on an additional 20,000 units and incurred $30,000 in Materials and $50,000 in Conversion costs. NHL's Ending Work-In-Process consisted of 6,000 units which were 80% complete with respect to conversion costs. NHL produces a single product. All direct materials are added at the start of the production process while conversion costs are incurred uniformly. NHL uses a weighted-average process costing system. How many physical units does NHL need to account for during January?

Multiple Choice 28,000 32,000 3,000 24,000