Carla Vista Manufacturing Inc. has the following cost and production data for the month of April....

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Carla Vista Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 17,700 Units started into production 104,400 Units completed and transferred 90,800 Units in ending work in process 31,300 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 Direct labour Manufacturing overhead Costs incurred during April include: (a) $64,000 21,000 13,100 Direct materials $595,080 Direct labour 191,400 Manufacturing overhead 378,705 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 Direct Materials Conversion costs Carla Vista Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 17,700 Units started into production 104,400 Units completed and transferred 90,800 Units in ending work in process 31,300 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 Direct labour Manufacturing overhead Costs incurred during April include: (a) $64,000 21,000 13,100 Direct materials $595,080 Direct labour 191,400 Manufacturing overhead 378,705 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 Direct Materials Conversion costs