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

Beginning WIP: 16,000 units

Started in production 100,000

Completed production 90,000

Ending WIP 26,000

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$63,000Direct labour18,000Factory overhead13,000Costs incurred during April include:Materials$520,000Direct labour190,000Factory overhead354,800

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

MaterialsConversion costs = ??

Totalequivalent units = ??

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

Unit costsMaterials = ??

Conversion costs = ??

Total = ??

3.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 ?? ?? ??