Humphrey Manufacturing produces automobile parts and batteries. All direct materials are added at the beginning of production and conversion costs are incurred evenly throughout production. The following production information is for the month of April:

Units:

Work in process, March 31: 6,000 units (40% complete)

Units started in April 42,000

Units completed during April 40,000

Work in process, April 30 25% complete

Costs in Beginning WIP:

Direct Materials $7,500

Conversion Costs $2,125

Total $9,625

Costs Added this Period:

Direct Materials $70,000

Conversion Costs $42,500

Total $112,500

For the FIFO method calculate the equivalent units, cost per equivalent units, and assign costs to production for April.