BBC Corporation Manufactures Snowboards Using a Two-Department Process How Many Physical Units Did BBC Have to Account for Are

BBC Corporation manufactures snowboards using a two-department process. Direct materials are added in both the Assembly and Shaping Departments at the beginning of the process. Conversion costs are applied uniformly throughout the process. Data for the Shaping Department for the month of March follows:
$\begin{array}{|l|l|}\hline \text { Beginning work in process inventory: } & \\\hline \text { Number of units } & 7,000 \\\hline \text { Transferred-in costs } & \$ 98,000 \\\hline \text { Direct materials (100\% complete) } & \$ 24,500 \\\hline \text { Conversion costs ( } 65 \% \text { complete) } & \$ 22,700 \\\hline \begin{array}{l}\text { Units transferred in from Assembly Department during } \\\text { March: }\end{array} & \\\hline \text { Number of units } & 45,000 \\\hline \text { Transferred-in costs } & \$ 630,000 \\\hline \text { Units completed during March } & 42,000 \\\hline \text { Costs added during March: } & \\\hline \text { Direct materials } & \$ 157,500 \\\hline \text { Conversion costs } & \$ 230,725 \\\hline \text { Ending work in process inventory } & \\\hline \text { Number of units } & 10,000 \\\hline \begin{array}{l}\text { (100\% complete as to direct materials and } 45 \% \text { complete } \\\text { as to conversion costs) }\end{array} & \\\hline\end{array}$ How many physical units did BBC have to account for during March?

A) 59,000
B) 52,000
C) 45,000
D) 42,000