The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month:

	Number of Units	Conversion costs percentage complete
Beginning work in process inventory	9,000	60%
Units started into production	45,000
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-Colour Paint Company uses the weighted-average method, what are the equivalent units of production for conversion costs?

Multiple Choice

A. 48,000 units.

B. 46,000 units.

C. 44,400 units.

D. 42,600 units.