23) There are 34,400 units started. 22,600 were completed and transferred out and the 9800 remaining units were 60% complete for conversion costs. The total number of equivalent units for conversion costs is A) 28,480. B) 19,440. C) 22,600. D) 5880. 24) There are 35,000 units started. 24,600 were completed and transferred out and the 11,400 remaining units were 55% complete for conversion costs. The total number of equivalent units for conversion costs is A) 24,600. B) 30,870. C) 19,800. D) 6270.