The beginning inventory consisted of 12,000 units, 40 percent complete and the ending inventory consisted of 9.000 units, 80 percent complete. There were 30,000 units started during the period. Product costs are categorized as material and conversion costs. Materials were introduced at the beginning of the period. Using the weighted average cost method, determine the equivalent units of conversion costs in process Select ODON O200 units DE14300 units 10.100