Harry Carey Hats had the following department dа ta: Work in process, physical units, April 1 7,000 Completed and transferred out physical units 72,000 Work in process, physical units, April 30 8,000 Materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. The incomplete units are 30% completed as to conversion costs. What is the total number of equivalent units for conversion costs during April using the weighted-average method? (A) 74,400 (B) 24,000 (C) 21,600 (D) 83,000
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