A company uses the weighted average method for inventory costing. During a period, Department B finished and transferred 51,000 units to Department C. Also in Department B during the period, 10,500 units were started but brought only to a stage of being 60% completed. The number of equivalent units produced by Department B during the period was:

• 55,200 units.

• 61,500 units.

• 51,000 units.

• 44,700 units.

• 57,300 units.