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 3,000 units of work in process on April 1 that were 40% finished as to conversion costs. During April, 8,000 units were completed and on April 30, 2,500 units remained in production, 20% complete with respect to conversion costs.

3. The equivalent units of direct materials for April total:

A.12,300.

B.13,500.

C.11,700.

D.10,500.

E.8,000.

4. The equivalent units of conversion for April total:

A.9,700.

B.8,000.

C.8,500.

D.11,500.

10,300.