1. The Phelan Company had 14,000 units in beginning work in process, 60% complete. 20,000 units were completed and transferred out du . Ending work in process is 60% complete, which is equivalent to 3,600 whole units for Conversion Costs. Materials are added at the beginning process.

The number of equivalent units for Conversion costs is

1. 14,000 units

2. 27,000 units

3. 23,600 units

4. 26,000 units