please explain. thanks.

Boston Corporation uses a weighted average process costing system to collect costs related to production in its Milling Department. The following information relates to Miling Department production for the current month: Beginning Inventory 10,000 units Units transferred in from prior department 41,000 units Units completed and transferred out 42,000 units Ending inventory 9.000 units ENDING INVENTORY IS 100% COMPLETE WITH REGARD TO MATERIALS AND 30% COMPLETE WITH REGARD TO CONVERSION What are the Milling Department's equivalent units related to materials and conversion for the current month? 0 37000 and 44,700 51,000 and $4.700 42.000 and 43,700 46.000 and 43,700