Marlan Manufacturing produces a product that passes through two departments. The units from the molding department are completed in the assembly department. The units are completed in assembly by adding the remaining direct materials when the units are 60% complete with respect to conversion costs. Conversion costs are added proportionately in assembly. The production activity in the assembly department for the current month is presented as follows. Marlan uses the FIFO (first-in, first-out) inventory method in its process

cost system.

Beginning inventory units (25% complete with respect to conversion costs)  8,000

Units transferred in from the molding department during the month         42,000

Units to account for                                                         50,000

Units completed and transferred to finished goods inventory                38,000

Ending inventory units (40% complete with respect to conversion costs)    12,000

Units accounted for                                                         50,000

The equivalent units transferred from the molding department to the assembly department for the current month are

A. 38,000 units.

B. 42,000 units.

C. 30,000 units.

D. 40,800 units.