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Please show me how to calculate the answer for this question. Thanks!

MC Qu. 4-44 Warren Industries uses a process-costing...

Warren Industries uses a process-costing system for its single product, which is manufactured from Material X and Material Y. X and Y are introduced to the product as follows:

Material X: Added at the beginning of manufacturing

Material Y: Added at the 75% stage of completion

The company started and completed 40,000 units during the period, and had an ending work-in-process inventory amounting to 8,000 units, 20% complete. Which of the following choices correctly expresses the total equivalent units of production for Material X and Material Y?

Material X

Material Y

A.

46,000

41,600

B.

46,000

46,000

C.

48,000

40,000

D.

48,000

41,600

E.

48,000

46,000