Carla Vista Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Carla Vista Company uses the FIFO method to compute equivalent units Production and cost data for the Assembly Department for March are as follows. Production Data-Bicycles Units Percentage Complete as to Conversion Costs Work in process units, March 1 190 80% Units started into production 1,400 Work in process units, March 31 300 40 % Cost Data-Bicycles Work in process units, March 1 $19,000 Costs added during March Direct materials 50,400 Direct labor 26,400 Manufacturing overhead 30,210 Percentage Complete as to