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	8,000	40%
Transferred in from the prior department during November	44,500
Completed and transferred to the next department during November	42,600
Ending work in process inventory	9,900	70%

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

Multiple Choice

49,530

46,330

42,600

46,400

I need only correct answer, I do not need any explanation