The Finishing Department had 13,000 of incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 39,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 5,100 units which were 50% complete as to materials and 30% complete as to conversion costs. The finishing Department uses first-in, first-out (FIFO) process costing.

What are the equivalent units of prodution for the conversion costs during the period?

a. 39,100 units

b. 37,650 units

c. 43,000 units

d. 44,530 units

PLEASE SHOW WORK