Cullumber Manufacturing Inc. has the following cost and production data for the month of April.

Units in beginning work in process

19,800 Units started into production

103,800 Units completed and transferred

94,200 Units in ending work in process

29,400

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

$63,100

Direct labour

21,300

Manufacturing overhead

15,300

Costs incurred during April include:

Direct materials

$581,280

Direct labour

194,200

Manufacturing overhead

403,208

(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.

Direct Materials Conversion costs Totalequivalent units

enter a number of units

enter a number of units