Question 14 Waterway Company had the following department information about physical units and percentage of completion: Physical Units 14300 26400 12100 Completed and transferred out Work in process, May 31 (40%) Materials are added at the beginning of the production process. Conversion costs are added equally throughout production. What is the total number of equivalent units during May for conversion costs if the weighted average method is used? O 52800 31240 21945