Softcloth Textile Pty Ltd manufactures a variety of fabrics. The Weaving Department had 1000 units in work in process on April 1, which were 20 per cent complete as to conversion costs. During April, 8000 units were completed and transferred. On April 30, 4000 units remained in work in process 50 per cent complete as to conversion costs. Using the FIFO method of process costing, calculate the equivalent units of conversion for the month of April.

Select one:

a.

12 000

b.

9000

c.

10 000

d.

9800

Why is the correct answer: 9800