Crane Manufacturing Inc. has the following cost and production data for the month of April. 19,900 100,600 Units in beginning work in process Units started into production Units completed and transferred Units in ending work in process 93.900 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: $63,200 20,400 13,100 Beginning inventory costs are: Direct materials Direct labour Manufacturing overhead Costs incurred during April include: Direct materials Direct labour Manufacturing overhead $ 553,300 191.200 396,810 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 120500 Total equivalent units