The Following Information Is Provided Materials and Conversion Are Incurred Uniformly Throughout the Process

The following information is provided: $\begin{array}{lr}&\text { Units }\\\text { Work in process, May } 1 \text { (10\% complete) } & 5,000 \\\text { Started in May } & 18,000 \\\text { Work in process, May } 31 \text { (20\% complete) } & 4,000\end{array}$ Materials and conversion are incurred uniformly throughout the process. What would be the equivalent units of production for conversion when using the weighted average method?

A) 17,400
B) 18,600
C) 21,000
D) 22,000