1. What are the equivalent units for conversion costs?

WIP, April 1	2,200 units
Transferred-in costs in WIP, April 1	$9,520
Direct materials (100%) in WIP, April 1	$2,420
Conversion costs (65%) in WIP, April 1	$2,010
Units transferred-in	3,800
Transferred-in costs during April	$50,600
Units completed	3,300
April direct materials cost	$15,550
April conversion costs	$21,360
WIP, April 30 (100% for materials and 60% for conversion costs)	2,700 units