Pilot Protectors Manufactures Pocket Knives in Three Processes and Uses

Pilot Protectors manufactures pocket knives in three processes and uses process costing. All materials are added at the start of the Forming Department process. The following information is available for March production for the Forming Department:
Beginning Work in Process (20% complete) 2,000
Plus: Units started 34,000
Units to account for 36,000
Less: Ending Work in Process (70% complete) 4,000
Units completed 32,000
The following costs are available for March: $\begin{array}{lrrr}&\text { Material } & \text { Conversion Cost }& \text { Total Cost }\\\hline\text { Beginning Work in Process } & \$ 11,800 & \$ 22,500 & \$ 34,300 \\\text { Current cost } & 65,600 & 64,500 & 130,100 \\\hline \text { Total cost } & \$ 77,400&\$87,000&\$164,400\end{array}$
What are the equivalent units for conversion costs in the Forming Department?

A) 32,000 units
B) 36,000 units
C) 34,800 units
D) 2,800 units