Gabby Company uses the FIFO method. It has 4,000 units in beginning work in process, 20% complete as to conversion costs, 50,000 units started and completed, and 6,000 units in ending work in process, 30% complete as to conversion costs. Equivalent units for conversion costs are

a. 53,200.

b. 52,400.

c. 55,000.

d. 59,200.