115. The Finishing Department of White Light Company has the following information available for 2014: Units Complete Beginning work in process inventory 6,000 40 percent Ending work in process inventory 3,500 80 percent Units completed during 2014 45,000 100 percent Assuming that the Company uses the FIFO process costing method, what are the equivalent units for conversion costs for 2014? A. 51,400 B. 45,000 C. 48,200 D. 45,400