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:

Question

Quizplus · Accepted Answer

All materials are added at the beginning, so equivalent units for direct materials are the sum of completed units and ending work in process units: 9,000 completed + 4,000 in ending WIP = 13,000 equivalent units.