2 3 The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month: 5 6 Conversion costs Number of Units percentage complete Beginning work in process Inventory 9,000 6096 Units started into production 45,000 Units completed and transferred out 16,000 Ending work in process inventory 3.000 25% All materials are added prior to the beginning of work in the Blending Department. Awuming that Tru-Colour Paint Company uses the FIFO method, what are the equivalent units of production for conversion costs? 8 9 42.600 units. 44,400 units. 54.000 units. 46.000 units