Higgins Labs, Inc. uses a process costing system.
The following data are available for one department for October:
Work in Process 10,000 Units Materials:60% Conversion:30%
Work in Process 5,000 Units Materials:80% Conversion: 70%
The department started 45,000 units into production during the month and completed and transferred 50,000 units to the next department.


Assuming the FIFO method is used, the equivalent units of material for October would be:

A) 55,000

B) 48,000

C) 50,000