please answer asap, will leave thumbs up

Norvell Inc, a manufacturer of premium footbalis, has the following production and cost data: Beginning WIP was 50% complete with regard to direct materials and 40% complete with regard to conversion. Ending WIP was 60% complete with regard to direct materials and 30% complete with regard to conversion. What is Norvell's equivalent units of conversion for the period? 33,000 equivalent units 31,000 equivalent units 36,000 equivalent units 35,000 equivalent units Norvell Inc.., a manufacturer of premium footballs, has the following cost data: Assume Norvell completed and transferred out 36,000 units and had a total of 56,000 equivalent units of conversion. How much Conversion Cost will Norvell assign to the units completed and transferred out during the period? $14,400$18,000$28,000$44,000