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.

UnitsBeginning work in process, (60% completed)5,000Units started in April48,000Ending work in process, (30% completed)4,000

The number of equivalent units produced with respect to direct materials costs is

a.48,000

b.49,000

c.43,000

d.53,000