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Norton 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.

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Norton 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.

Quizplus · Accepted Answer

The equivalent units of conversion for April are calculated by adding the completed units to the equivalent units for the work in process at the end of the period. The completed units are 9,000. For the work in process at the end of the period, 4,000 units were 40% complete, so the equivalent units for these are 4,000 * 40% = 1,600. Adding these together gives 9,000 + 1,600 = 10,600 equivalent units of conversion for April.

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