Stock Company has 2,000 units in beginning work in process inventory, 20% complete as to conversion costs, 23,000 units transferred out to finished goods, and 3,000 units in ending work in process 33 1/3% complete as to conversion costs. The beginning and ending inventory is fully complete as to materials costs. Equivalent units for materials and conversion units are: A. 26,000, 26,000. B. 26,000, 24,000. C. 22,000, 24,000. D. 24,000, 26,000.