Golden Bear Refining Company processes gasoline. On April 1 of the current year, 5,000 units were 3„5 completed in the Blending Department. During April, 45,000 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 45,000 units entering the department, all were completed except 6,100 units that were 1„5 completed. The equivalent units
for conversion costs for April for the Blending Department were computed as follows:

List the errors in the computation of equivalent units for conversion costs for the Blending Department for April.

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Equivalent units of production in April: To process units in inventory on April 1:5,000 x % To process units started and completed in April : 45,000 – 5,000 To process units in inventory on April 30: 6,100 × ½ Equivalent units of production 3,000 40,000 1,220 44,220