Rayon Textile Company manufactures a variety of fabrics. All materials are introduced at the beginning of production while conversion cost is incurred evenly through manufacturing. On April 1, the Weaving Department had 2,000 units of work in process that were 40% complete as to conversion costs. During April, 8,000 units were completed and on April 30, 3,500 units remained in production, 60% complete with respect to conversion costs.

The equivalent units of materials for April total: