Bedok Pte Ltd uses the weighted-average method in its process costing system. Operating data for the October 2021 is given below:

	Units	Percent Complete with Respect to Conversion
Beginning work in process inventory	4,000	40%
Started into production during the month	40,000
Completed and transferred out during the month	34,000
Ending work in process inventory	10,000	50%

Materials are added at the beginning of the process. What were the equivalent units for conversion costs for the month?

Question 11 options:

	34,000 units
	39,000 units.
	44,000 units.
	50,000 units.