Sunland Company is trying to determine the equivalent units for conversion costs with 4700 units of ending work in process at 80% completion and 44700 units that are 100% complete as to materials. There are no beginning units in the department. Materials are added at the beginning of the process, and conversion costs occur evenly throughout the entire production period. What is the equivalent units of production for conversion costs for the current period?

43760.

48460.

49400.

3760.