Haskins Textile Co

Multiple Choice

Haskins Textile Co. manufactures a variety of fabrics. All materials are introduced at the beginning of production; conversion cost is incurred evenly through manufacturing. The Weaving Department had 2,000 units of work in process on April 1 that were 30% complete as to conversion costs. During April, 9,000 units were completed and on April 30, 4,000 units remained in production, 40% complete with respect to conversion costs.
The equivalent units of direct materials for April total:

A) 9,000.
B) 13,000.
C) 13,600.
D) 14,400.
E) 15,000.