The following data relate to the Blending Department of Tru-Color Paint Corporation for a recent month: Percent Complete Conversion Units Beginning work in process inventory 9,000 60% 45,000 Units started into production Units completed and transferred out 46,000 Ending work in process inventory 8,000 25% All materials are added prior to the beginning of work in the Blending Department. Assuming that Tru-Color Paint Corporation uses the weighted-average method, the equivalent units for materials would be: O 48,000 O 46,000 O 54,000 O 45,000