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 direct materials for April total:

Question

Quizplus · Accepted Answer

The equivalent units of direct materials are calculated by taking the units completed and the partially completed units and multiplying them by the percentage of materials completed. 
Units completed: 9,000
Partially completed units: 4,000 x 40% = 1,600
Equivalent units of direct materials = 9,000 + 1,600 = 13,600. 
Therefore, the answer is choice C.