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Glo Co,A Manufacturer of Combs,uses the Weighted-Average Method in Its Process

question 5

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Glo Co.,a manufacturer of combs,uses the weighted-average method in its process costing system.The company sold 125,000 units during the month of April.There is only one processing department.The following additional information is provided:
 Inventory at April 1:  Work in process  None  Finished goods 37,500 units  Inventory at April 30:  Work in process (75% complete as to  conversion costs)  8,000 units  Finished goods 30,000 units \begin{array}{|l|r|}\hline\text { Inventory at April 1: }\\\hline \text { Work in process } & \text { None } \\\hline \text { Finished goods } & 37,500 \text { units } \\\hline \text { Inventory at April 30: } & \\\hline \begin{array}{l}\text { Work in process (75\% complete as to }& \\\text { conversion costs) }\end{array} & 8,000 \text { units } \\ \hline \text { Finished goods } & 30,000 \text { units } \\\hline \end{array}

What were the equivalent units of production for conversion costs for April?


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