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 FIFO method, what are the equivalent units of production for conversion costs? Question 10 options: 42,600 units. 54,000 units. 44,400 units. 46,000 units.