Can you please show me the correct answer?

Can you please show me the correct answer? Thank u! Rigby Limited's Machining Department had 20 000 units in work in process (WIP) on 1 March. These units were 40 per cent complete with respect to conversion. Direct materials are added at the beginning of the production process, while conversion costs are incurred uniformly throughout the process. An additional 40 000 units were started during March, and 10 000 units were in WIP on 31 March. The units in WIP on 31 March were 20 per cent complete with respect to conversion.