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 conversion for April total:

A) 9,000.
B) 10,600.
C) 11,200.
D) 12,000.
E) 12,600.