The Miracle Company had 22,000 units in process on December 31, 2020 which was 80% complete as to materials but only 40% complete as to conversion costs. The company's records show 42,000 units were transferred to the finished Goods Inventory during January 2021. On January 31, 2021, 17,000 units were on hand which were 30% complete as to conversion costs and 60% complete as to materials. What are the equivalent units of production (EUPs) for the conversion costs in January, assuming Miracle uses first-in, first-out (FIFO)? Multiple Choice 39,000 EUPS O 38,300 EUPS 37,200 EUPS 43,300 EUPS