The following production data were taken from the records of the Finishing Department for July:

Inventory in process, June 1, 30% completed	5,000 units
Transferred to finished goods during June	39,500 units
Ending work in process during June 25%, completed	4,500 units

total equivalent units for conversion costs, assuming that the first-in, first-out method is used to cost inventories. Assume that all direct materials are placed in process at the beginning of production.

a.39,000 units b.39,125 units c.39,500 units d.44,000 units