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The Following Information Is Provided Materials Are Added at the Beginning of the Process

question 33

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The following information is provided:  Units  Work in progress, June 1 (20% complete)  4,000 Started in June 32,000 Work in process, June 30 (30% complete)  12,000\begin{array}{lr}& \text { Units } \\\text { Work in progress, June } 1 \text { (20\% complete) } & 4,000 \\\text { Started in June } & 32,000 \\\text { Work in process, June } 30 \text { (30\% complete) } & 12,000\end{array} Materials are added at the beginning of the process. Equivalent units of production for conversion costs using the weighted average method would be


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