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On March 1, 2019, Baltimore Company's beginning work in process inventory had 9,000 units. This is...

On March 1, 2019, Baltimore Company's beginning work in process inventory had 9,000 units. This is its only production department. Beginning WIP units were 50% complete as to conversion costs. Baltimore introduces direct materials at the beginning of the production process.  During March, a total of 23,400 units were started and the ending WIP inventory had 7,000 units which were 60% complete as to conversion costs. Baltimore uses the weighted average method. Use this information to determine for March 2019 the equivalent units of production for conversion costs. (Round answer to the nearest whole number of units)

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