Onyemah Corporation uses the first-in, first-out method in its process costing system. Operating data for the Brazing Department for the month of November appear below: Units Percent Complete with Respect to Conversion Beginning work in process inventory 8,900 40% Transferred in from the prior department during November 53,500 Completed and transferred to the next department during November 51,600 Ending work in process inventory 10,800 70%

What were the equivalent units of production for conversion costs in the Brazing Department for November?

Multiple Choice

59,160

55,600

51,600

55,400