O'Callahan Snack Company produces gourmet chips and other snack foods. One of the company's most popular snacks is a combination of several varieties of organic potatoes. The snack food goes through several processes, including a potato peeling operation. Cost for operations during April are as follows (note: production costs include the cost of direct materials and conversion costs for the department):

A. How many equivalent units did O'Callahan complete during April?

B. Calculate the cost of the ending work in process inventory

C. Calculate how many of the bags were started and completed during April

D. Calculate how many bags of the popular snack were completed during April.

		Number of Bags	Production Costs
Beginning Work in process (10% complete)		3000	$10000
Current Period production		20000	$70240
Ending Work in process (85% complete		5000