Hampton Textile Co., manufactures a variety of fabrics. All materials are introduced at the beginning ofproduction; conversion cost is incurred evenly through manufacturing. The Weaving Department had2,000 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 withrespect to conversion costs. 4. The equivalent units of direct materials for April total: A. 9,000.B 13,000.(3. 13,000.D 14,400. P" 15,000.