Coronado Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Coronado Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Percentage Production Data-Bicycles Units Complete Work in process units, March 1 190 80 % Units started into production 1,400 Work in process units, March 31 310 40 % Cost Data-Bicycles Work in process units, March 1 $19,330 Direct materials 50,400 Direct labor 26,500 Manufacturing overhead 29,840 Percentage Production Data-Tricycles Units Complete Work in process units, March 1 140 75 % Units started into production 1,000 Work in process units, March 31 60 25 %