process with 1200 noe nas to o nts of beginning work in process completed and transferred out 25900 units during a period. There were 9900 units in the ending work in process that were 50% s costs. Mater as are added 70% atthe be inning of the process and 30% when the units are 90% complete with respect to conversion. How much is equivalent units of O 28870 equlvaient units O 32830 equivalent units O 29860 equlvalent units O 35800 equivalent units