Leona Enterprises

Leona Enterprisesadds material at the start of production. The following production information is available for March:

Beginning Work in Process Inventory (45% done as to conversion) 2,450

units Started this period 56,000

units Ending Work in Process Inventory (40% done as to conversion) 18,200

units Beginning Work in Process Inventory Costs: Material $32,000

Conversion 74,000

Current Period Costs: Material $ 298,243

Conversion 89,979

Refer to Leona Enterprises. What are the equivalent units for material using the weighted average method?

a. 60,043

b. 47,530

c. 58,450

d. 18,200