Q3.13: Wynona Corp's production cost data for the current period is: Beginning work in process inventory: 20,000 units Units started into production: 15,000 units Ending work in process inventory: 6,000 units All materials are entered at the beginning of the process and conversion costs are incurred uniformly throughout the process. The ending work in process units are 20% complete as to conversion costs. What are the equivalent units of production for conversion costs? A 30,200 units B 29,000 units C 35,000 units D 41,000 units