Haskins 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 5,000 units of work in process on April 1 that were 30% complete as to conversion costs. During April 14,000 units were completed and on April 30, 2,000 units remained in production, 40% complete with respect to conversion costs. The equivalent units of direct materials for April total: Select one: O a. 16,000 O b. 14,800 OC 16,800 O d. 19.000