In the month of March, department A had 10,000 units in beginning work in process that were 70% complete. During March, 40,000 units were transferred into production from another department. At the end of March, there were 5,000 units in ending work in process that were 40% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. The equivalent units of production for materials using process costing and weighted average method for March were:

(A)40,000 units.

(B)	50,000 units.

(C)	52,000 units.

(D)	45,000 units.