Blossom 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 100,000 Units completed and transferred 90,000 Units in ending work in process 26,000 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 Direct labour $63,000 18,000 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 $63,000 Direct labour 18,000 Manufacturing overhead 13,000 Costs incurred during April include: Direct materials $520,000 Direct labour 190,000 Manufacturing overhead t 354,800 X Your answer is incorrect. 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 Total equivalent units 126000 Conversion costs 116800