The Finishing Department had 13,000 of incomplete units in its beginning Work-in-Process Inventory which were 100% complete as to materials and 30% complete as to conversion costs. 39,000 units were received from the previous department. The ending Work-in-Process Inventory consisted of 5,100 units which were 50% complete as to materials and 30% complete as to conversion costs. The finishing Department uses first-in, first-out (FIFO) process costing.

What are the equivalent units of prodution for the conversion costs during the period?

a. 39,100 units

b. 37,650 units

c. 43,000 units

d. 44,530 units