The following information summarizes the activities in the Mixing Department for the month of March.

Beginning inventory	2,000 units, 80% complete
Started and completed	49,000 units
Ending inventory	6,000 units, 25% complete

Material is added at the beginning of the process and conversion costs are incurred evenly throughout the process.

Q: Calculate the equivalent units completed with respect to conversion costs during the month of March

	A.	50,000
	B.	52,000
	C.	52,500
	D.	57,000