Norton 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 20% complete to conversion costs. During April, 9,500 units were completed and on April 30, 1,500 units remained in production, 50% complete with respect to conversion costs.

The equivalent units of direct materials for April total:

Multiple Choice

• 11,000.
• 14,000.
• 13,400.
• 9,500.
• 11,600.