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% complete 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.

. The equivalent units of direct materials for April total:

1. 12,300.

2. 13,500.

3. 11,700.

4. 10,500.

5. 8,000.

The equivalent units of conversion for April total:

1. 9,700.

2. 8,000.

3. 8,500.

4. 11,500.

5. 10,300.