The answer is $45,200. Could you please advise how this was calculated?

Deejay Co. uses a process costing system. In Department 2, direct materials are added at the 50% stage of completion of the process and conversion costs are added uniformly throughout the process. For the month of March, Department 2 had: Beginning WIP 6,000 units, 60% completed as to conversion costs Transferred in 42,000 units Ending WIP 3,000 units 40% completed as to conversion costs 5,000 units 80% completed as to conversion costs No spoilage was reported during March. Using the weighted average method, the number of equivalent units of production for conversion costs would be