On March 1, 2019, Baltimore Company's beginning work inprocess inventory had 5,000 units. This is its only productiondepartment. Beginning WIP units were 50% complete as to conversioncosts. Baltimore introduces direct materials at the beginning ofthe production process. During March, a total of 25,400units were started and the ending WIP inventory had 7,800 unitswhich were 40% complete as to conversion costs. Baltimore uses theweighted average method. Use this information to determine forMarch 2019 the equivalent units of production for conversion costs.(Round answer to the nearest whole number of units)
