Brooks Corporation Has Two Sequential Processing Departments: Assembly Then Shaping

Brooks Corporation has two sequential processing departments: Assembly then Shaping.The Shaping Department reports the following information.Conversion costs are applied evenly throughout the process. $\begin{array}{|l|r|}\hline \text { Beginning WIP inventory } & 6,000 \text { units } \\\hline \text { Transferred-in costs in beginning WIP inventory } & \$ 108,000 \\\hline \text { Direct materials cost in beginning WIP inventory } & \$ 26,500 \\\hline \text { Conversion costs in beginning WIP inventory } & \$ 20,750 \\\hline \text { Units transferred-in } & 55,000 \text { units } \\\hline \text { Transferred-in costs } & \$ 530,000 \\\hline \text { Units completed } & 50,000 \\\hline \text { Costs added: direct materials } & \$ 163,500 \\\hline \text { Costs added: conversion costs } & \$ 225,300 \\\hline \text { Ending WIP inventory } & 11,000 \text { units } \\\hline \text {(50\% complete for materials and 40 \% complete for }\\ \text {conversion) }\\\hline\end{array}$
- What is the total number of equivalent units for conversion costs?

A) 52,400
B) 61,000
C) 59,400
D) 54,400