Bonita Company is trying to determine the equivalent units of production for conversion costs with 6000 units of ending work in process inventory at 70% completion and 49000 units that are 100% complete. There are no beginning units in the department. Materials are added at the beginning of the process, and conversion costs occur evenly throughout the entire production period. What are the equivalent units of production for conversion costs for the current period?

47200

53200

50800

55000