Oxyrom Company Uses the FIFO Method in Its Process Costing

Multiple Choice

Oxyrom Company uses the FIFO method in its process costing system.Operating data for the Brazing Department for the month of November appear below:
$\begin{array}{|l|r|r|}\hline & \text { Units } & \text { Percentage complete } \\\hline \begin{array}{l}\text { Beginning work in process } \\\text { inventory }\end{array} & 3,800 & 20 \% \\\hline \begin{array}{l}\text { Transferred in from the } \\\text { prior department during }\end{array} & 46,700 & \\\text { November }\\\hline\text { Completed and transferred }& 43,200 \\ \text { to the next department } \\\text { during November } & \\\hline \text { Ending work in process } & 7,300 & 80 \%\\\text { inventory } \\ \hline\end{array}$
What were the equivalent units of production for conversion costs in the Brazing Department for November?

A) 49,040 units.
B) 50,200 units.
C) 43,200 units.
D) 48,280 units.