The Finishing Department of Garr Company Has the Following Information

The Finishing Department of Garr Company has the following information available for 20xx: $\begin{array}{|l|l|l|}\hline & \text { Units } & \text { Conplete } \\\hline \text { Begiming work in process inventory } & 5,000 & 40 \text { percent } \\\hline \text { Ending work in process inventory } & 2,500 & 80 \text { percent } \\\hline \text { Units completed during } 20 \mathrm{xx} & 32,000 & 100 \text { percent } \\\hline\end{array}$ 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