The Refining Department of Crystal Cane Sugar,Inc

The Refining Department of Crystal Cane Sugar,Inc.had 56,000 tons of sugar to account for in December.Of the 56,000 tons,40,000 tons were completed and transferred to the Boiling Department,and the remaining 16,000 tons were 60% complete.The materials required for production are added at the beginning of the process.Conversion costs are added equally throughout the refining process.The weighted-average method is used.Calculate the total equivalent units of production for conversion costs.

A) 9600 units
B) 40,000 units
C) 49,600 units
D) 56,000 units