Bims Corporation uses the weighted-average method in its process costing system. The Assembly Department started the month with 2,000 units in its beginning work in process inventory that were 70% complete with respect to conversion costs. An additional 61,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 18,000 units in the ending work in process inventory of the Assembly Department that were 60% complete with respect to conversion costs. What were the equivalent units for conversion costs in the Assembly Department for the month?

A) 45,000
B) 77,000
C) 54,400
D) 55,800

The equivalent units for conversion costs are calculated by adding the units completed and transferred out to the equivalent units in ending work in process inventory. The calculation is as follows: Units transferred in = 61,000 (since all transferred in units are 100% complete for material costs, they are considered fully processed upon transfer). Units from beginning inventory completed and transferred out = 2,000 units * (100% - 70%) = 2,000 * 30% = 600 equivalent units (since they were 70% complete at the beginning and needed to be completed). Ending work in process = 18,000 units * 60% = 10,800 equivalent units. Total equivalent units for conversion costs = Units transferred in + Units from beginning inventory completed and transferred out + Ending work in process = 61,000 + 600 + 10,800 = 72,400. However, since this option is not available, the correct calculation should consider the full amount of units transferred in and the ending work in process correctly but seems to have made an error in considering the beginning inventory's impact or the calculation thereof. The correct approach is to consider all units transferred in as needing conversion work during the month, plus the work done on the beginning inventory and the work done on the ending inventory. The correct calculation should be: (61,000 units transferred in and completed) + (2,000 units * 30% to complete them) + (18,000 units * 60% for ending inventory) = 61,000 + 600 + 10,800 = 72,400, which is not listed. Therefore, the correct answer must be recalculated based on the provided options, assuming a misinterpretation in the question's details or a mistake in the initial calculation. Given the options and typical process costing calculations, the closest correct approach without the exact numbers would involve accurately accounting for the work done on all units during the period, which is not directly reflected in the provided options or explanation.