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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.

Respuesta :

Answer:

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

ayokenny2001

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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