Onyemah Corporation uses the first-in, first-out method in its process costing system. Operating data for the Brazing Department for the month of November appear below: Percent Complete with Respect Units Beginning work in process inventory Transferred in from the prior department during November 7,900 to Conversion 40% 43,500 Completed and transferred to the next department during November 41,600 Ending work in process inventory 9,800 70% What were the equivalent units of production for conversion costs in the Brazing Department for November? Multiple Choice 48,460 45,300 41,600 45,400