Ivanhoe Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 16,800 Units started into production 103,600 Units completed and transferred 92,600 Units in ending work in process 27,800 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: $63,300 18,400 13,500 Direct materials $574,980 Direct labour 194,500 Manufacturing overhead 376,704 Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, eg. 15.256.) Unit Production Costs Materials Conversion costs Total (a) Your answer is correct. 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 Total equivalent units 103600 93640 eTextbook and Media