The following data relate to the Forming Department of Jimbob Co. for a recent month: Number of Units Conversion Costs (Percent 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 Forming Department. If Jimbob Co. uses the FIFO method, the equivalent units of production for conversion costs would be? Multiple Choice 42,600 units. 44,400 units. 46,000 units. 48,000 units