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

Beginning WIP

18,000

unitsStarted in production

103,100Completed production

91,500Ending WIP

29,600

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$65,800Direct labour20,400Factory overhead14,000Costs incurred during April include:Materials$561,895Direct labour194,600Factory overhead374,521Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method.

MaterialsConversion costsTotalequivalent units

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

Unit costsMaterials

$Conversion Costs

$The unit costs for the month

$

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.)

TotalMaterialConversionBeginning Inventory$$$Complete beginning WIPStarted and completedCost for units transferred out$$$Ending work in processTotal costs$$$

What is the solution to the last part of this question?