The management for Crane Corp. has asked the company's cost accountant Matthew to compile some data about their process costing. Crane Corp. is a regional factory that manufactures peach-scented soy candles that are sold in glass mason jars. During their most recent year, Crane started 49900 candles and completed a total of 37650 by the end of the year. The company began the year with 4480 candles in its WIP Inventory, about 31% incomplete, and the ending WIP Inventory units are 20% incomplete overall. Crane adds both Conversion Costs (CC) and Direct Material (DM) resources evenly throughout the process. Matthew has decided to use FIFO for the company's process costing and has determined the equivalent units to be which of the following? a. 38,122 units b. 49,972 units c. 47,943 units d. 51034 units