Laurie9 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 conversion costs for the month of May for Department A:

	Units
Work in process, beginning (20% complete with respect to conversion costs)	9,000
Started in May	50,000
Completed in May and transferred to Department B	48,000
Work in process, ending (70% complete with respect to conversion costs)	11,000

The equivalent units of production for conversion costs for the month are:

53,900 units

46,700 units

55,200 units

48,000 units