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

Beginning WIP 16,800

unitsStarted in production 103,600

Completed production 92,600

Ending WIP 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:Materials$63,300Direct labour18,400Factory overhead13,500Costs incurred during April include:Materials$574,980Direct labour194,500Factory overhead 376,704

Q1 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

Q2 Calculate the unit costs for the month.(Round unit cost to 3 decimal places, e.g. 15.256.)

Unit costs

Materials

$

Conversion costs

$

Total$

Q3 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