Laurie Corporation uses the FIFO method in its process costing system. Department A is the first stage

of Laurie Corporation’s production process. The following information is available for conversion costs for

the month of May for Department A:

work in process, beginning(25% completed with respect to conversion cost )      8.000 units

started in may                                                                                                       40.000 units

completed in may and trasfered to department B                                                   38.000 units

work in process, ending (60% complete with respect to conversion cost)            10.000 units

How many are the equivalent units of production for conversion costs for the month?

A. 44,000 units

B. 38,000 units

C. 36,000 units

D. 42,000 units