Use the Following Information

Use the following information :
Calegari Corporation makes cleaning products in two sequential departments, Mixing and Packaging. Materials are added at the beginning of the process in the Mixing Department. Conversion costs are added evenly throughout each process. Calegari uses the of process costing. In the Mixing Department for the month of May, beginning work in process was 3,000 pounds (70% processed) , 37,000 pounds were started in process, 35,000 pounds transferred out, and ending work in process was 60% processed.
-Calculate equivalent units of conversion costs during May for the Mixing Department.

A) 26,000
B) 33,800
C) 35,600
D) 38,000
E) 40,000