(a) Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Direct Materials Conversion costs Total equivalent units Save for Later Attempts: 0 of 2 used Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be available when you complete the part above. Crane Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 16,000 Units started into production 102,000 Units completed and transferred 93,500 Units in ending work in process 24,500 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Direct materials $64,200 Direct labour 19,400 Manufacturing overhead 16,400 Costs incurred during April include: Direct materials $561,000 Direct labour 197,900 Manufacturing overhead 373,670