Higgins Labs Inc., uses a process costing system. The following data are available for one department for October Percent Complete Work in process, beginning Work in process, ending Units 10,0001 5,000 Materials 60% 80% Conversion 30% 70% The department started 45,000 units into production during the month and completed and transferred 50,000 units to the next department. Assuming the weighted average method is used, the equivalent units for material for October would be: O 54,000 units 50,000 units 48,000 units 44,000 units