The Finishing Department of Garr Company Has the Following Information

Multiple Choice

The Finishing Department of Garr Company has the following information available for 20xx: $\begin{array}{lrr}& \text { Units } & \text { Complete } \\\text { Beginning work in process inventory } & 5,000 & 40 \text { percent } \\\text { Ending work in process inventory } & 2,500 & 80 \text { percent } \\\text { Units completed during } 20 \mathrm{xx} & 32,000 & 100 \text { percent }\end{array}$ Assuming that Garr Company uses the FIFO process costing method,what are the equivalent units for conversion costs for 20xx?

A) 31,000
B) 36,000
C) 37,000
D) 32,000