BBC Corporation Manufactures Snowboards Using a Two-Department Process

BBC Corporation manufactures snowboards using a two-department process. Direct materials are added in both the Assembly and Shaping Departments at the beginning of the process. Conversion costs are applied uniformly throughout the process. Data for the Shaping Department for the month of March follows:

-Assuming BBC uses the FIFO method, how many physical units did BBC have to account for during March?

A) 59,000
B) 52,000
C) 45,000
D) 42,000