A process with no beginning work in process, completed and transferred out 35,000 units during a period and had 14,000 units in the ending work in process that were 50% complete. How much is equivalent units of production for the period for conversion costs? Select one: a. 49,000 equivalent units O b. 42,000 equivalent units O c. 56,000 equivalent units O d. 28,000 equivalent units