The mixing department had 2,000 units in process at the beginning of the period 70% complete as to materials and 60% as to conversion costs. During the period, an additional 28,000 units were transferred into the mixing department. At the end of the period, the mixing department had 5,000 units remaining in the department 40% complete as to materials and 20% complete as to conversion costs, Calculate the average equivalent units of production for the conversion costs. none of these 26,000 equivalent units. 28,000 equivalent units. 25,000 equivalent units 31.000 equivalent units. 35,000 equivalent units