Bennett Company uses the FIFO method in its process costing system. During April the equivalent units of production with respect to conversion costs totaled 32,600 units. Work in process inventory on April 1 consisted of 5,000 units, 50% complete with respect to conversion costs. A total of 33,000 units were started into production during the month and 28,000 units were transferred to finished goods. Based on this information, Bennett Company's work in process inventory on April 30 consisted of:
5,000 units, 50% complete with respect to conversion costs
10,000 units, 50% complete with respect to conversion costs
4,600 units, 50% complete with respect to conversion costs
10,000 units, 71% complete with respect to conversion costs