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Luke Corporation manufactures flavored juice and uses process costing to account for the cost of products. On November 1, it had no work-in-process inventory. It started production of 22,000 gallons in November and completed 18,000 gallons. The costs of the resources used by Luke in November consist of the following. Materials ......$55,000 Conversion costs (labor and overhead) $65,000 The production supervisor estimates that the ending work in process is 50 percent complete on November 30. How much is the Equivalent gallons on juice? Select one: O a. 18,000 Gallons O b. 24,000 Gallons O c. 22,000 Gallons O d. 20,000 Gallons