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March 1, 201, Dorchester Company's beginning work in process inventory had 6,000 units

Accounting

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March 1, 201, Dorchester Company's beginning work in process inventory had 6,000 units. This is its only production department. Beginning WIP units were 50% complete to conversion costs. Dorchester introduces direct materials at the beginning of the production process.  During March, all beginning WIP was completed and an additional 21,500 units were started and completed. Dorchester also started but did not complete 9,500 units. These units remained in ending WIP inventory and were 40% complete to conversion costs. Dorchester uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs.