6) The following information is available for Department for the month of August: Units Cost --Work in process, August 1 (70% complete) 10,000 --Direct materials $36,000 --Direct labor 18,000 --Manufacturing overhead 24,000 --Total work in process August 1 78,000 --Started in production during August 40,000 --Costs added: -- Direct materials 108,000 --Direct labor 48,000 --Manufacturing overhead 61,040 --Total cost added in August 217,040 --Work in process August 31 (80% complete) 4,000 --Units completed and transferred out 42,000 Materials are added at the beginning of the process. Inspection takes place at the 50% point in the conversion process to determine spoiled units. Round unit costs to two decimal places. The company uses the weighted average cost flow assumption. Department C's equivalent units of production for conversion using the weighted average method is? a) 44,800. b) 47,200. c) 50,000. d) 54,000