Ball Company uses the first-in, first-out method for preparing the production cost report.

The Mixing Department shows 6,000 units in beginning process inventory and 41,000 units transferred out. There were 8,000 still in process at the end of the period.

Assume that all materials are added at the beginning of the process. What is the number of total equivalent units for direct materials?

A. 52,000 units

B. 43,000 units

C. 42,000 units

D. 40,000 units