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 2,000 units of work in process on April 1 that were 40% complete as to conversion costs. During April, 11,500 units were completed and on April 30, 3,000 units remained in production, 50% complete with respect to conversion costs. The equivalent units of direct materials for April total:

Multiple Choice

• 15,700.

• 14,500.

• 11,500.

• 15,300.

• 16,500.