Cullumber Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 17,400 Units started into production 103,300 Units completed and transferred 92,000 Units in ending work in process 28.700 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 $66,100 Direct labour 22.000 Manufacturing overhead 16,600 Costs incurred during April include: Direct materials $568,150 Direct labour 199,600 Manufacturing overhead Costs incurred during April include: 16,600 Direct materials $568,150 Direct labour 199,600 Manufacturing overhead 391,204 (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 Direct Materials Conversion costs