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

Beginning WIP

17,400

units

Started in production

103,300

Completed production

92,000

Ending WIP

28,700

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 $66,100

Direct labour 22,000

Factory overhead 16,600

Costs incurred during April include:

Materials $568,150

Direct labour 199,600

Factory overhead 391,204

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

Total equivalent units

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

Unit costs

Materials

$

Conversion costs

$

Total $

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 $

$

$