Use the following information to answer the question about equivalent units for this company. Assume that conversion costs are added evenly throughout the process. Company A creates its units in a machining department first, and then runs the units through a testing department before selling them. Company A uses the weighted average method of process costing. The following information is for the testing department this period: Beg. Inventory Units transferred in Units completed Ending Inventory 5,000 units ? 20,000 units 15,000 units Beginning inventory is 30% complete. Ending inventory is 80% complete. DM are added at the beginning of this process. Which of the following correctly shows all appropriate categories and amounts of equivalent units that Company A would report for the Testing department this period? CC 32,000 DM CC 35,000 23,000 Transferred-In DM 35,000 35,000 DM CC 35,000 32,000 Transferred-In DM 35,000 35,000 CC 23,000