Watkins Company had the following production for the month of June: Units Work-in-process, June 1 6.000 Started during June 24.000 Completed and transferred to finished goods 18,000 Abnormal spoilage incurred 3.000 Work-in-process, June 30 9.000 Materials are added at the beginning of the process. As to conversion cost work-in-process was 20 percent complete at the beginning and 70 percent complete at the end of the month. Sportage is detected at the end of the process. Using the weighted average method the equivalent units for june, with respect to conversion cost were Seed one 3. $23.700 $27.300 d. 24.300