Waleed Company's Staining Department recorded the following activity in June: Work in process inventory, June 1Number of units 8,000 with 35% of completion for labor and overhead ;Started into production during June 50,000 units ; Work in process inventory, June 30Number of units 8,000 with 55% of completion for labor and overhead.

All materials are added at the beginning of the process in the Staining Department.

The equivalent units for materials for June, using the weighted-average method, were:

58,000 units

46,000 units

60,000 units

52,600 units

which one is correct