Errors in Equivalent Unit Computation

Silver Fox Refining Company processes gasoline. On April 1 of the current year, 7,000 units were 3/5 completed in the Blending Department. During April, 63,000 units entered the Blending Department from the Refining Department. During April, the units in process at the beginning of the month were completed. Of the 63,000 units entering the department, all were completed except 9,100 units that were 1/5 completed. The equivalent units for conversion costs for April for the Blending Department were computed as follows:

Equivalent units of production in April
To process units in inventory on April 1: 7,000 3/5	4,200
To process units started and completed in April : 63,000 7,000	56,000
To process units in inventory on April 30: 9,100 1/5	1,820
Equivalent units of production	62,020

Enter the correct amounts in the computation of equivalent units for conversion costs for the Blending Department for April.

To process units in inventory on April 1
To process units started and completed in April
To process units in inventory on April 30
Equivalent units of production