Hampton Textile Co., manufactures a variety of fabrics. All materials are introduced at the beginning of production; conversion cost is incurred evenly through manufacturing. The Weaving Department had 2,000 units of work in process on April 1 that were 30% complete as to conversion costs. During April, 9,000 units were completed and on April 30, 4,000 units remained in production, 40% complete with respect to conversion costs. The equivalent units of direct materials for April total:

		A. 9,000.
		B. 13,000.
		C. 13,600.
		D. 14,400.
		E. 15,000.

44.)

EX/PR 4. (Use Hampton Textile Co Information) The equivalent units of conversion for April total:

		A. 9,000.
		B. 10,600.
		C. 11,200.
		D. 12,000.
		E. 12,600.