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		$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		354,800

(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
Totalequivalent units		enter a number of units	enter a number of units

(b)

Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.)

		Unit Production Costs
Materials		$enter a dollar amount rounded to 3 decimal places
Conversion costs		$enter a dollar amount rounded to 3 decimal places
Total		$enter a total amount rounded to 3 decimal places

(c)

Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of the period inventory. (Round answers to 0 decimal places, e.g. 5,275.)

		Total		Direct Materials		Conversion
Beginning Inventory		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
Complete beginning work in process inventory		enter a dollar amount		enter a dollar amount		enter a dollar amount
Started and completed		enter a dollar amount		enter a dollar amount		enter a dollar amount
Cost for units completed and transferred out		$enter a total amount for the first part		$enter a total amount for the first part		$enter a total amount for the first part
Ending work in process inventory		enter a dollar amount		enter a dollar amount		enter a dollar amount
Total costs		$enter a total amount		$enter a total amount		$enter a total amount