The Following Unit Data Were Assembled for the Heating Process

Multiple Choice

The following unit data were assembled for the heating process of Morgan Processing, Inc., for the month of August. Direct materials are added at the beginning of the process. Conversion costs are added uniformly over the production process. The company uses the FIFO process costing method. The number of equivalent units produced with respect to direct materials costs is

A) 39,500.
B) 44,000.
C) 49,000.
D) 48,500.