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Belegorsk Corporation uses a weighted-average process costing system to collect costs related to production in its Milling Department. The following information relates to Milling Department production for August:
Units started into production 46,100
Units completed and transferred out 42,900
Units started into production and completed 35,900
Percentages of completion: Materials Conversion
Beginning work in process 100% 25%
Ending work in process 100% 30%
What are the Milling Department's equivalent units related to conversion costs for August?
A. 45,960
B. 43,410
C. 62,825
D. 50,040
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