The management for Wildhorse Corp. has asked the company's cost accountant Jack to compile some data about their process costing. Wildhorse Corp. is a regional factory that manufactures peach-scented soy candles that are sold in glass mason jars. During their most recent year, Wildhorse started 51100 candles and completed a total of 38550 by the end of the year. The company began the year with 4780 candles in its Work-in-Progress (WIP) Inventory, about 28% incomplete, and the ending WIP Inventory units are 20% incomplete overall. Wildhorse adds both Conversion Costs (CC) and Direct Material (DM) resources evenly throughout the process. Jack has decided to use First-In, FirstOut (FIFO) for the company's process costing and has determined the equivalent units to be which of the following? 52414 units 48972 units 51154 units 39013 units