The following unit data were assembled for the assembly process of 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.

$\backslash$table$[[,$Units$],[$Beginning work in process, $60\%$ completed,$5,000],[$Units started in April,$48,000],[$Ending work in process, $30\%$ completed,$4,000]]$

The number of equivalent units produced with respect to conversion costs is

a$.53,000$

b$.50,200$

c$.46,200$

$$ d$.48,000$