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

Beginning WIP		18,200	units
Started in production		102,800
Completed production		92,700
Ending WIP		28,300

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:
Materials		$64,400
Direct labour		18,400
Factory overhead		16,500
Costs incurred during April include:
Materials		$549,980
Direct labour		196,000
Factory overhead		362,600

Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method.

		Materials	Conversion costs
Total equivalent units

Calculate the unit costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.)

		Unit costs
Materials
Conversion costs
Total

Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 0 decimal places, e.g. 5,275.)

		Total		Materials		Conversion
Beginning Inventory
Complete beginning WIP

Started and completed
Cost for units transferred out
Ending work in process
Total costs