Peace Products Inc -If Peace Uses the First-In,first-Out (FIFO)method of Computing Equivalent Units

Peace Products Inc.
Peace Products Inc. uses process costing. The following information was available for the current year:
$\begin{array}{lrr}&\text { Number }&\text { Production }\\& \underline{\text { of units }}& \underline{\text { Costs }}\\\text { Beginning work-in-process ( } 20 \% \text { complete) } & 1000 & \$ 5850 \\\text { Current period production } & 40000 & 604500 \\\text { Ending work-in-process ( } 70 \% \text { complete) } & 6000 &\end{array}$

-If Peace uses the first-in,first-out (FIFO) method of computing equivalent units and assigning product costs,how many total equivalent units were completed in the current period?

A) 40 000 equivalent units
B) 39 000 equivalent units
C) 36 600 equivalent units
D) 45 000 equivalent units