A company uses the weighted average method for inventory costing. During a period, Department B finished and transferred 50,000 units to Department C. Also in Department B during the period, 10,000 units were started but brought only to a stage of being 60% completed. The number of equivalent units produced by Department B during the period was:
A)44,000 units.
B)50,000 units.
C)54,000 units.
D)56,000 units.
E)60,000 units.