Department X of a manufacturing company works on only one product, and all costs are incurred uniformly as the product goes along the assembly line. The 8,000 units in process on December 1 were 60% completed. An additional 40,000 units were placed in production during December. At December 31, the 10,000 units in process were 60% completed. The equivalent units of production during December amounted to: 49,200. 60,800. 57,200. 58,800