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

The equivalent units of direct materials for April total is : D 13,000.

Given that;

Number of units completed = 9,000

Ending units remained in production = 4,000

Completion percentage = 100%

Therefore, computation of the equivalent units of direct materials for April month is as;

= Number of units completed + ending units remained in production × completion percentage

= 9,000 units + 4,000 units × 100%

= 9,000 units + 4,000 units

= 13,000 units

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D. 13,000.

Explanation:

The computation of the equivalent units of direct materials for April month is given below

= Number of units completed + ending units remained in production × completion percentage

= 9,000 units + 4,000 units × 100%

= 9,000 units + 4,000 units

= 13,000 units  

All the other information that is mentioned is not relevant. Hence ignored it

a.   is the correct choice.

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