The beginning inventory consisted of 10,000 units, 30 percent complete and the ending inventory consisted of 8,000 units, 40 percent complete. There were 22,000 units started during the period.

Determine the equivalent units of conversion in process using the weighted average method.

Select one: a. 20,800 units b. 27,200 units c. 25,200 units d. 18,800 units