the answer is c

please explain

33) The Refining Department of Ingber Sugar, Inc. had 55,000 tons of sugar to account for in December. Of the 55,000 tons, 45,000 tons were completed and transferred to the Boiling Depa remaining 10,000 tons were 60% complete. The materials required for production are added at the beginning of the process. Conversion costs area Calculate the total equivalent units of production for conversion costs. B) 6,000 units A) 55,000 units C) 51,000 units D) 45,000 units