Tread Industries uses a process costing system. Here are data regarding the work in process inventory of the first processing department for the month of August: August 1 Units 3,600 Direct material costs Conversion costs $19,500 $22,800 Started 24,300 Costs added during August $136,043 $160,542 Completed and transferred out 20,100 The units in beginning work in process inventory are 65% complete with respect to direct materials and 45% complete with respect to conversion costs. The units in ending work in process inventory are 50% complete with respect to direct materials and 35% complete with respect to conversion costs. What are the equivalent units of production for conversion costs during the month of August? O 2,730 20,100 22,830 27,900 None of the above