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The Refining Department of Ingber 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. Calculate the total equivalent units of production for conversion costs.
A) 49,600 units
B) 40,000 units
C) 9,600 units
D) 56,000 units
Source  Download Complete Study Guide Horngren's Financial & Managerial Accounting, The Financial Chapters
Edition: 5
Author(s): Miller-Nobles, Mattison, Matsumura

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A
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Really appreciate your help. Sorry for taking so long to thank you, you deserve the recognition.
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When I saw your question, I couldn't resist, it's pretty simple
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Great, thanks
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