The Polishing Department of Muscat Company has the following production data for September Production: Beginning inventory 1,600 units that are 100% complete as to materials and 30% complete as to conversion costs; units completed and transferred out are 39,500; ending work in process inventory of 5.000 complete as to conversion costs The equivalent units of production for conversion costs for February is: Select one: a. None of the answers are correct b. 5,000 c. 40,000 d. 39,500 e. 44,500