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

Beginning WIP	18,000	units
Started in production	103,100
Completed production	91,500
Ending 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	$65,800
Direct labour	20,400
Factory overhead	14,000
Costs incurred during April include:
Materials	$561,895
Direct labour	194,600
Factory overhead	374,521

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

Materials	Conversion costs
Totalequivalent units

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	$

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	$	$	$