Department a had no work in process at the beginning of the period $19,000$ units were stated during the period $2100$ units were $40\%$ completed at the end of the period and the following manufacturing cost were debited to the departmental work in progress account during the period assuming the company uses FIFO direct materials $100,000$ direct factory $122,300$ factory overhead $45,200$ assuming that all material all direct materials were placed in process at the beginning of the product what are the total equivalent units for the conversion cost was it $21,000115,000217,44019,000$