a1) Calculate the equivalent units of production for materials and conversion costs for both the bicycles and tricycles.

a2) Calculate the unit cost of production for materials and conversion costs for both the bicycles and tricycles.

Cullumber Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Cullumber Company uses the FIFO method to compute equivalent units. Production and cost data for the Assembly Department for March are as follows. Percentage Complete as to Conversion Costs Units 190 80 % Production Data-Bicycles Work in process units, March 1 Units started into production Work in process units, March 31 1.380 300 4096 $19.070 Cost Data-Bicycles Work in process units, March 1 Costs added during March Direct materials Direct labor Manufacturing overhead 49.680 25.900 29,810 Production Data-Tricycles Percentage Complete as to Conversion Costs Units 140 75 96 Workin process units, March 1 Units started into production Work in process units, March 31 990 60 25 % $6,460 Cost Data-Tricycles Work in process units, March 1 Costs added during March Direct materials Direct labor Manufacturing overhead 30.690 14.300 20,000 (21) Calculate the equivalent units of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Equivalent Units of bicycles Equivalent Units of tricycles