MANGO Inc. adds direct materials at the beginning of the process and adds conversion costs throughout the process. The data that represents the Shaping Department is listed below: WIP, April 1 12,000 units Transferred-in costs in WIP, April 1 $79,940 Direct materials (100%) in WIP, April 1 $24,420 Conversion costs (75%) in WIP, April 1 $23,400 Units transferred-in 47,000 Transferred-in costs during April $550,900 Units completed 42,000 April direct materials cost $155,500 April conversion costs $239,250 17,000 units WIP, April 30 100% for materials and 60% for conversion costs) Which of the following is the total number of physical units? 42,000 O 59,000 O 54,000 64,000