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

Beginning WIP 17,600 units

Started in production 100,400

Completed production 92,800

Ending WIP 25,200

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 process.

Costs pertaining to the month of April are as follows:

Beginning inventory costs are:Materials $65,500Direct labour $19,400Factory overhead $13,300

Costs incurred during April include:Materials $547,180Direct labour $192,000Factory overhead $394,232

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.

Totalequivalent units: Materials ?? Conversion costs ??

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

Unit costs

Materials $??

Conversion Costs $??

The unit costs for the month $??

c. 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 Material Conversion

Beginning Inventory $?? $?? $??

Complete beginning WIP ?? ?? ??

Started and completed ?? ?? ??

Cost for units transferred out ?? ?? ??

Ending work in process ?? ?? ??

Total costs ?? ?? ??