Cohen Company is trying to determine the equivalent units for conversion costs with 5000 units of ending work in process at 80% completion and 45000 units that are 100% complete as to materials. There are no beginning units in the department. Materials are added at the beginning of the process and conversion costs occur evenly throughout the entire production period. What is the equivalent units of production for conversion costs for the current period?

A) 50000.
B) 49000.
C) 4000.
D) 44000.

Equivalent units of production for conversion costs will be calculated by considering the units that are 100% complete as to both materials and conversion costs, plus the equivalent units of production for the units that are partially complete. Since all ending work in process units are partially complete, we need to calculate the equivalent units for conversion costs for 5000 units at 80% completion.
Equivalent units for the ending work in process units = 5000 x 80% = 4000
Equivalent units of production for conversion costs = fully complete units + equivalent units for ending work in process
= 45000 + 4000
= 49000.
Therefore, the correct answer is B (49000).