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Precious Process Proprietorship manufactures refrigerators in one department. All material costs are added at the beginning of the manufacturing process. Based on the following data,

Precious Process Proprietorship manufactures refrigerators in one department. All material costs are added at the beginning of the manufacturing process. Based on the following data, what is the total number of Equivalent Units--Conversion Costs produced for the month of June?
Production Data-Month of June
Work in process units, June 1st
Units started into production in June
Work in process units, June 30th
Work in process, June 30th, percent complete (conversion costs)
Refrigerators
Zero Units
20,000 Units
4000 units
19,000 units
24,000 units
23,000 units
20,000 units
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