The Mixing Department of Jackson Bottling, Inc. had 58,000 pounds of materials (liquid drink) to account for in December. Of the 58,000 pounds, 46,000 pounds were completed and transferred to the Packaging Department, and the remaining 12,000 pounds were 10% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the mixing process. The weightedaverage method is used. Calculate the total equivalent units of production for conversion costs.

A.47,200 pounds

B. 46,000 pounds

C. 58,000 pounds

D.1,200 pounds