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RST Company uses a process cost system. The following data pertains to January. Units Beginning Work in Process 3,000 Started during the period 40,000 Ending

RST Company uses a process cost system. The following data pertains to January.

Units
Beginning Work in Process 3,000
Started during the period 40,000
Ending Work in Process 5,000

The ending Work in Process inventory is 80% complete. What is the total number of equivalent whole units produced in January?

A. 45,000

B. 42,000

C. 38,000

D. 48,000

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