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

Beginning WIP

17,500

unitsStarted in production

105,000Completed production

90,400Ending 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$65,800Direct labour18,700Factory overhead15,200Costs incurred during April include:Materials$556,500Direct labour197,700Factory overhead381,925

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.

2) Calculate the unit costs for the month.

Materials

$

Conversion costs

$

Total

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

Total Materials Conversion

Beginning Inventory$

Complete beginning WIP

Started and completed

Cost for units transferred out$

Ending work in process

Total costs