Briggs Company has beginning inventory of 5,000 units that is 60% complete with regards to conversion costs and 100% complete with regards of direct materials. The company completed and transferred out 50,000 units and has ending inventory of 6,000 units that is 100% complete with regards to materials and 70% with regards to conversion costs. If Briggs company uses the FIFO Process-Costing method, what is the equivalent units for conversion costs?

	A.	51,200
	B.	61,000
	C.	49,800
	D.	52,200