Blossom Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 17.900 Units started into production 104,000 Units completed and transferred 91,600 Units in ending work in process 30,300 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 $64,100 Direct labour 20,900 Manufacturing overhead 15,400 Costs incurred during April include: Direct materials $598,000 Direct labour 195.200 Manufacturing overhead 399,872 (a) Your answer is correct. Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Total equivalent units eTextbook and Media Direct Materials 104000 Conversion costs 92980 Attempts: 1 of 2 used