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: $$\begin{array} { l r r } & \text { Units}& \text { complete } \\\text { Beginging work in process inventory } & 5,000 & 40 \text { percent } \\\text { Ending work in process inventory } & 2,500 & \text { 80 percent } \\\text { Units completed during } 20 x x & 32,000 & 100 \text { percent }\end{array}$$
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