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 2,000 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 with respect to conversion costs.

11. The equivalent units of direct materials for April total

	13,600.
	14,400.
	15,000.
	13,000.
	9,000.

12. The equivalent units of conversion for April total:

	12,600.
	12,000.
	9,000.
	11,200.
	10,600.