The following unit data were assembled for the assembly process of the Super Co. for the month of April. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO method.

Beginning work in process, (60% completed) 5,000 units Units started in April 48,000 units Ending work in process, (30% completed) 4,000 units

a.53,000

b.46,200

c.50,200

d.48,000