Fondue Oil Refining Company processes gasoline. At April 1 of the current year, 4,500 units were 2/3 completed in the Blending Department. During April, 18,000 units entered the Blending Department from the Refining Department. During April, the units in process at the beginning of the month were completed. Of the 18,000 units entering the department, all were completed except 6,200 units that were 1/5 completed. The equivalent units for conversion costs for April for the Blending Department were computed as follows:
Equivalent units of production in April:
To process units in inventory on April 1:
4,500 x 2/3 ................... 3,000
To process units started and completed in April:
18,000 – 4,500 ................ 13,500
To process units in inventory on April 30:
6,200 x 1/5 .................. 1,240
Equivalent units of production .............. 17,740
List the errors in the computation of equivalent units for conversion costs for the Blending Department for April.