Clumber Company produces plastic cups in a one-department process. The followi

Clumber Company produces plastic cups in a one-department process. The following data is available for the past month:

Work -in-process inventory beginning: 0

Units started: 60000

Units completed and transferred: 48000

Work-in-process inventory ending: 12000

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

A. 60000

B. 54000

C. 12000

D. 30000