On April 1, the Collins Co. had 6,000 units of work in Dept. B, the second and last stage of their production cycle. The costs attached to these 6,000 units were P 12,000 of costs transferred in from Dept. A, P 2,500 of material cost added in Dept. B. Materials are added in the beginning of the process in Dept. B. Conversion was 50% complete on April 1. During April, 14,000 units were transferred in from Dept. A at a cost of P 27,000 and materials cost of P 3,500 and conversion costs of P 3,000 were added in Dept. B. On April 30, Dept. B had 5,000 units in work in process 60% complete as to conversion costs. The transferred in from Dept. A, P 1,800 of material costs added in Dept. B and P 800 of conversion costs added in Dept. B.

Using the weighted average method, the equivalent units for the month of April were:

Trans in fr. Dept. A Materials Conversion

a. 15,000 15,000 15,000

b. 19,000 19,000 20,000

c. 20,000 20,000 18,000

d. 25,000 25,000 20,000