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 Complete Production Data-Bicycles Units 210 80 % Work in process units, March 1 Units started into production 1,370 290 40 % Work in process units, March 31 Cost Data-Bicycles $19,180 Work in process units, March 1 49,320 Direct materials 26,000 Direct labor 29,710 Manufacturing overhead Percentage Complete Production Data-Tricycles Units 160 75 % Work in process units, March 1 Units started into production 1,010 60 25 % Work in process units, March 31 Cost Data-Tricycles $6,030 Work in process units, March 1 30,300 Direct materials 14,200 Direct labor 19,970 Manufacturing overhead (a1) Calculate the equivalent units of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Equivalent Units of bicycles Equivalent Units of tricycles