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

Beginning WIP 18,500 units Started in production 107,000 Completed production 92,400 Ending WIP 32,100

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$66,800Direct labour18,700Factory overhead15,200

Costs incurred during April include:Materials$557,500Direct labour197,700Factory overhead382,925

1- What is the equivalent units of production for materials and conversion costs for April using the FIFO method.

2-What is the unit costs for the month.

3-Determine the costs to be assigned to the units transferred out and in ending work in process.