Belegorsk Corporation uses a weighted-average process costing system to collect costs related to production in its Milling Department. The following information relates to Milling Department production for August: Units started into production 46,100 Units completed and transferred out 42,900 Units started into production and completed 35,900 Percentages of completion: Materials Conversion Beginning work in process 100% 25% Ending work in process 100% 30% What are the Milling Department's equivalent units related to conversion costs for August? A. 45,960 B. 43,410 C. 62,825 D. 50,040