SAIMON Manufacturing wants to determine the equivalent units for conversion costs. It has 9,000 units of ending work in process at 80% completion. Company started to produce 33,000 units with no beginning work in process units in the department. Conversion costs occur evenly throughout the entire production period and materials are added at the begining of the process. What are the equivalent units for conversion costs for the current period? a. 31,200. b. 42,000. c. 28,000. d. 40,200.