29. Healthy Flavour is a food processing company that makes a product called Health Nut soup in two processesblending and condensing. The output of the blending department is transferred to the condensing department. All materials are added at the beginning of the blending process, and conversion activity occurs uniformly throughout both processes. The following data pertain to the month of April in the blending department. Total units Direct Conversion materials eosts Work in process, April 1 [30 per cent] 10 000 Units started during April 50 000 Units completed and transferred out 55 000 Work in process, April 30 ['90 per cent] 5000 Costs Work in process, April 30 $4500 $3000 $1500 Costs incurred during April M 1? 500 24 F50 Total $45 .750 $20 500 $25 250 Using the FIFO method of process costing, calculate the equivalent units of direct materials for the month of April. A. 60 000 B. 58 000 C. 55 000 D. 50 000