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.

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. 50,200

b. 53,000

c. 46,200

d. 48,000