Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Departmentfollows:

WIP, April 1 14,000 units

Transferredin costs inWIP, April 1 $79,940

Direct materials(100%) inWIP, April 1 $24,420

Conversion costs(75%) inWIP, April 1 $23,400

Units transferredin 51,000

Transferredin costs during April $550,900

Units completed 46,000

April direct materials cost $155,500

April conversion costs $239,250

WIP, April 30 19,000 units

(100% for materials and50% for conversioncosts)

The total number of physical units for which we have to account is

A.46,000.

B.65,000.

C.60,000.

D.70,000.

*Show work and equations on how you got the answer*