Laurie Corporation uses the FIFO method in its process costing system. Department A is the first stage of Laurie Corporation's production process. The following information is available for conversation costs for the month of May for Department A.

Work in process, beginning (25% complete with respect to conversation costs) 8,000 Units.

Started in May 40,000 units.

Completed in May and transferred to Department B 38,000 units.

Work in process, ending (60% complete with respect to conversation costs) 10,000 units.

How many are the equivalent units of production for conversation costs for the month?

A. 38,000 units

B. 36,000 units

C. 42,000 units

D. 44,000 units