Timberline Company uses FIFO process costing. Material is added at the beginning of the process while conversion is added evenly throughout the process. The following information is available for the month just ended: Beginning work-in-process 2,000 units, 50% complete Started into process 34,000 units Units Completed and transferred out 32,000 units Ending work-in-process 4,000 units, 30% complete How many equivalent units of material will be used in calculating cost per equivalent units for the current month costs? 32,000 32,200 34,000 36,000 Timberline Company uses FIFO process costing. Material is added at the beginning of the process while conversion is added evenly throughout the process. The following information is available for the month just ended: Beginning work-in-process 2,000 units, 50% complete Started into process 34,000 units Units Completed and transferred out 32,000 units Ending work-in-process 4,000 units, 30% complete How many equivalent units of conversion will be used in calculating cost per equivalent units for the current month costs? 32,000 36,000 32,200 34.000