Crane Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 19.900 Units started into production 100,600 Units completed and transferred 93,900 Units in ending work in process 26.600 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: $63,200 20,400 13.100 Direct materials $553,300 Direct labour. 191,200 Manufacturing overhead 396,810 Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Direct Materials Conversion costs Total equivalent units