3. (1 point) Holly Inc. has one production process and produces only one product. During the month of June, the company started 22,000 units. The company began June with 12,500 units in work in process, which were 75% complete with respect to conversion costs. At the end of June, the company had 10,300 units in ending work in process, which were 40% complete with respect to conversion costs. What was the number of equivalent whole units for conversion costs in June, assuming the company uses the weighted average method of process costing?

a. 28,320

b. 34,500

c. 24,200

d. 18,945

e. 25,195

f. 30,380

g. 26,120

h. None of the above