Rooftop Gutters Produces Polyurethane Gutters and Uses Process Costing The Following Costs Are Available for April

Rooftop Gutters produces polyurethane gutters and uses process costing. All materials are added at the start of the Forming Department process. The following information is available for units produced in the Forming Department for the month of April: $\begin{array}{ll}\text { Beginning Work in Process, in linear feet } & \\\quad(20 \% \text { complete with respect to conversion costs) } & 11,500 \\\text { Units started } & 42,000\\\text { Ending Work in Process, in linear feet }\\\text { ( } 60 \% \text { complete with respect to conversion costs) }&9,000\\\text { Units completed }&44,500\end{array}$ The following costs are available for April: $\begin{array}{lrrr}&\text { Material }&\text {Conversion Cost }&\text {Total Cost }\\\text { Beginning Work in Process } & \$ 11,600 & \$ 8,540 & \$ 20,140 \\\text { Current cost } & \underline{63,300} & \underline{21,400} & \underline{84,700} \\\text { Total cost } & \$ 74.900 & \$ 29.940 & \$ 104.840\end{array}$
What are the equivalent units for conversion costs?

A) 53,500 units
B) 5,400 units
C) 9,000 units
D) 49,900 units