Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows: WIP, April 1 10,000 units Transferred - in costs in WIP, April 1 S79,940 Direct materials (100%) in WIP, April 1 $24.420 Conversion costs (50%) in WIP. April 1 $23.400 Units transferred - in 52,000 Transferred - in costs during April $550,900 Units completed 43,000 April direct materials cost $155,500 April conversion costs $239 250 WIP, April 30 19,000 units (100% for materials and 30% for conversion costs) What are the equivalent units for conversion costs? O A. 62,000 OB. 48,000 OC. 50,500 OD 48,700