Question:The Maxing Department's output during the period consists of 20,000 units completed and transferred out, and 5000 units in ending work in process 60% complete as to materials and conversion costs. Beginning inventory is 1000 units, 40% complete as to materials and conversion costs. The equivalent units of production are: 

A 22,600 

B 23,000 

C 24,000 

D 25,000 

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