As Concord Manufacturing produced bookshelves this month, its accountants were in contact with production managers to keep tabs on costs. The WIP Inventory-Assembly account had a beginning balance as follows: DM costs of $42,400 and conversion costs of $30,400. Additional DM costs were added to this assembly department this month totaling $97,200, along with conversion costs of $56,168. Direct materials were pulled from RM Inventory, while conversion costs consisted of accrued DL costs of $39.268 and applied MOH of $16,900. During the month, 3,000 physical units were completed. Concord uses the FIFO method of process costing and reported the following equivalent units this month. DM Conversion Costs Total equivalent units of work done this period 2,400 2,380