7. The Qabool Company uses the weighted average method in its process costing system. The company recorded 15,000 units for conversion costs on 1st January in a department, 20% complete with respect to conversion costs. During the month, 25,000 units were provided to the department to work on. There were 8,000 units work in process inventory by the end of January, 75% complete with respect to conversion costs. Total number of equivalent units in respect to conversion cost: A. 40,000 units B. 38,000 units C. 35,000 units D. 30,000 units