Hampton textile co. manufactures a variety of fabrics. The weaving department had 7,000 units in work in process on April 1 which were 20% complete as to conversion costs. During April, 24,000 units were completed and transferred. On April 30th, 11,000 units remained in work in process 30% complete as to conversion costs. Using the weighted average process costing approach, calculate the equivalent units of conversion costs as at the end of April.

Select one:

a. 18,900

b. 30,300

c. 27,300

d. 25,900

e. 35,000