1. 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.

   	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.46,200

   b.53,000

   c.50,200

   d.48,000