are Sheffield Company manufactures bicycles and tricycles. products, process, and conversion costs are incurred uniformly. Sheffield Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Units Percentage Complete 80 % 210 Production Data-Bicycles Work in process units, March 1 Units started into production Work in process units, March 31 1,270 310 40 % $19,310 Cost Data--Bicycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead 49,530 26,300 30,000 Units Percentage Complete 75 % 120 Production Data-Tricycles Work in process units, March 1 Units started into production Work in process units, March 31 1,010 60 25 % $6,500 Cost Data-Tricycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead 30,300 14,400 19.430 Calculate the unit costs of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Unit costs of bicycles Unit costs of tricycles