Laurant Corporation uses the first-in, first-out method in its process costing system. Department A is the first stage of the company's production process. The following information is available for conversion costs for the month of May for Department A: Work in process, beginning (40% complete with respect to conversion costs) Started in May Units 6,200 54,000 49,000 Completed in May and transferred to Department B Work in process, ending (30% complete with respect to conversion costs) The equivalent units of production for conversion costs for the month is closest to: 11,200 Multiple Choice 45,280 units 46,160 units 46,520 units 49,880 units