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Point 1: On March 1, 2019, Baltimore Company's beginning work in process inventory had 5,000 units. This is its only production department. Beginning WIP units were 50% finish as to conversion costs. Baltimore introduces direct materials at the beginning of the production process. During March, a total of 25,200 units were started and the ending WIP inventory had 8,200 units which were 60% finish as (complete) to conversion costs. Baltimore uses the weighted average method.
Question 1: Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)
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