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		$63,000
Direct labour		18,000
Factory overhead		13,000
Costs incurred during April include:
Materials		$520,000
Direct labour		190,000
Factory overhead		354,800

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		$		$		$