Carla Vista Manufacturing Inc. has the following cost and production data for the month of April. 18,000 104,900 Units in beginning work in process Units started into production Units completed and transferred Units in ending work in process 90,800 32,100 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 $ 65,100 18,700 Direct labour 16,300 Manufacturing overhead 16,300 Manufacturing overhead Costs incurred during April include: Direct materials Direct labour $566,460 193,000 Manufacturing overhead 382,608 (a) 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. Conversion costs Direct Materials Total equivalent units