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

Beginning WIP		17,900	units
Started in production		104,000
Completed production		91,600
Ending WIP		30,300

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		$64,100
Direct labour		20,900
Factory overhead		15,400
Costs incurred during April include:
Materials		$598,000
Direct labour		195,200
Factory overhead		399,872

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

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

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.)

Montreal Manufacturing Inc. has the following cost and production data the month of April. Beginning WIP Started in production Completed production Ending WIP 17,900 units 104,000 91,600 30,300 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: $64,100 20,900 15,400 Beginning inventory costs are: Materials Direct labour Factory overhead Costs incurred during April include: Materials Direct labour Factory overhead $598,000 195,200 399,872 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 O decimal places, e.g. 5,275.) Total Materials Conversion Beginning Inventory $ $ Complete beginning WIP Started and completed Cost for units transferred out BA $ $ Ending work in process Total costs $ $ $