Carson uses a process costing system. 2,000 units were in process at the beginning of the period, 60% complete.

Carson uses a process costing system. 2,000 units were in process at the beginning of the period, 60% complete. 20,000 units were started into production during the period; 1,000 were in process at the end of the period, 60% complete. Compute equivalent units for conversion costs.