Xerox Company Produces Plastic Cups in a One-Department Process The Units in Process at the End of the Month

Xerox Company produces plastic cups in a one-department process.The following data is available for the past month:
$\begin{array} { l } \text {Work-in-process inventory, beginning }&0 \\ \text {Units started }& 60,000\\ \text {Units completed and transferred }&48,000 \\ \text {Work-in-process inventory, ending }&12,000 \\\end{array}$

The units in process at the end of the month are 100 percent complete with respect to materials and 50 percent complete with respect to conversion costs.What are the equivalent units for materials for the month?

A) 12,000
B) 48,000
C) 54,000
D) 60,000