How do I calculate the assignments of costs?

(a3) * Your answer is incorrect. Calculate the assignment of costs to units transferred out and in process at the end of the accounting period for both the bicycles and the tricycles. Bicycles Costs accounted for: Transferred out Work in process, March 31 Materials 38 Conversion costs 47 85 Total costs Tricycles Costs accounted for: Transferred out to Work in process, March 31 Materials 30 Conversion costs 35 65 Total costs eTextbook and Media(al) Your answer is correct. Calculate the equivalent units of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Equivalent Units of bicycles 1330 1196 Equivalent Units of tricycles 1000 980 eTextbook and Media Attempts: 1 of 5 used (a2) Your answer is correct. Calculate the unit costs of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Unit costs of bicycles 38 47 Unit costs of tricycles 30 35 eTextbook and Media Attempts: 3 of 5 usedView Policies Show Attempt History Current Attempt in Progress Owen Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Owen Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Percentage Production DataBicycles Units Complete Work in process units, March 1 200 80 96 Units started into production 1.330 Work in process units, March 31 290 40 % Cost DataBicycles Work in process units, March 1 $19,300 Direct materials 50,540 Direct labor 26,400 Manufacturing overhead 29,812 Percentage Production DataTricycles Units Complete Work in process units, March 1 100 75 % Units started into production 1,000 Work in process units, March 31 60 25 % Cost DataTricycles Work in process units, March 1 $6,360 Direct materials 30,000 Direct labor 14,300 Manufacturing overhead 20.000