Reference: 04-05
the Following Data Relate to the Blending Department

Reference: 04-05
The following data relate to the Blending Department of Tru-Colour Paint Company for a recent month: $$\begin{array} { | l | l | l | } \hline & \begin{array} { l } \text { Number of } \\\text { Units }\end{array} & \begin{array} { l } \text { Conversion Costs } \\\text { (Percent Complete) }\end{array} \\\hline \text { Beginning work in process inventory } & 9,000 & 60 \% \\\hline \text { Units started into production } & 45,000 & - \\\hline \text { Units completed and transferred out } & 46,000 & - \\\hline \text { Ending work in process inventory } & 8,000 & 25 \% \\\hline\end{array}$$ All materials are added prior to the beginning of work in the Blending Department.
-Assuming that Tru-Colour Paint Company uses the weighted-average method, the equivalent units of production for conversion costs would be?

A) 42,600 units.
B) 46,000 units.
C) 48,000 units.
D) 44,400 units.