Sury Company reported the following information for the month of April:
Units |
||
Work in Process |
||
Beginning inventory, April 1 |
7,000 |
|
Added to production |
42,000 |
|
Completed and transferred out |
? |
|
Ending inventory, April 30 |
4,000 |
Ending inventory was 100% complete with respect to materials and 40% complete with respect to conversion costs.
What were the equivalent units of production for conversion?