Clumsy Company produces plastic cups in one-department process. The following data is available for the past month:

work in process inventory, beginning 0

units started 60,000

units completed and transferred 48,000

work in process inventory, ending 12,000

the units in process at the end of the month are 100 percent complete with respect to materials and 50 percent complete with respect to conversation costs. What are the equivalent units for materials for the month? Show your work

A) 12,000

b) 30,000

c) 38,400

d) 12,000