Cullumber Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 18,200 Units started into production 102,800 Units completed and transferred 92,700 Units in ending work in process 28,300 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: $64,400 18,400 16,500 Direct materials $549,980 Direct labour 196,000 Manufacturing overhead 362,600 (a) Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Total equivalent units eTextbook and Media Save for Later Direct Materials Conversion costs Attempts: 0 of 2 used Submit