A process with 1700 units of beginning work in process inventory, completed and transferred out 24000 units during a period. There were 9600 units in the ending work in process inventory that were 50% complete as to conversion costs. Materials are added 90% at the beginning of the process and 10% when the units are 90% complete. What are the equivalent units of production for the period for material costs? 24960 equivalent units. 33600 equivalent units. 32640 equivalent units. 031680 equivalent units.