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For the month of April, The Dandy Daffodil Company has the following production data: Beginning work in process, 1,919 units Units transferred out, 42,604 Units

For the month of April, The Dandy Daffodil Company has the following production data:

  • Beginning work in process, 1,919 units
  • Units transferred out, 42,604
  • Units in ending work in process, 14,392, which are 80% complete for conversion costs

Materials are added only at the beginning of the process.

Compute equivalent units of production for materials. Round your answer to the nearest whole unit.

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