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If the cost per equivalent unit is $1.50 how many physical units are there if the total cost is $31,500 and the physical units are 50% complete? Select one: O a. 32,000 O b. 42.000 c. 52.000 d. None of the above If the cost per equivalent unit is $1.50 how many physical units are there if the total cost is $31,500 and the physical units are 50% complete? Select one: O a. 32,000 O b. 42.000 c. 52.000 d. None of the above