Crane Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 17,600 Units started into production 100,400 Units completed and transferred 92,800 Units in ending work in process 25,200 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 $ 65,500 Direct labour 19.400 Manufacturing overhead 13,300 Costs incurred during April include: Direct materials $ 547,180 Direct labour 192,000 Manufacturing overhead 394,232 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