Q14

Sara Pty Ltd manufactures a variety of fabrics. The Weaving Department had 2475 units in work in process inventory on 1 October, which were 23 per cent complete as to conversion costs. During the month of October, 11603 units were completed and transferred out of the Weaving Department. On 31 October, 2891 units remained in work in process inventory in the department and were 40 per cent complete as to conversion costs. Using the first-in-first-out (FIFO) method of process costing, compute the department's equivalent units for conversion costs for the month of October.