7. Cohen Company is trying to determine the equivalent units for conversion costs with 5000 units of ending work in process at 80% completion. There were 45000 equivalent units of production for materials. There are no beginning units in the department. All materials are added at the beginning of the process, and conversion costs occur evenly throughout the entire production period. What is the equivalent units of production for conversion costs for the current period? a. 44000. b. 4000. C. 49000. d. 50000