Rubenstein Company makes small metal containers. The company began April with 250 containers in process that were 30 percent complete as to material and 40 percent complete as to conversion costs. During the month, 5,000 containers were started. At month end, 1,700 containers were still in process (45 percent complete as to material an 80 percent complete as to conversion costs.) Using the weighted average method, what are the equivalent units for conversion costs? 

a) 3,450 

b) 4,560 

c) 4,610 

d) 4,910