Oriole Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Oriole Company uses the FIFO method to compute equivalent units. Production and cost data for the Assembly Department for March are as follows. Production Data-Bicycles Units Percentage Complete as to Conversion Costs Work in process units, March 1 200 80 % Units started into production 1,260 Work in process units, March 31 300 40 % Cost Data-Bicycles Work in process units, March 1 $19.010 Costs added during March Direct materials 50,400 Direct labor 26,300 Manufacturing overhead 29,700 Percentage Complete as to Production Data-Tricycles Units Conversion Costs Work in process units, March 1 140 75 % Units started into production 990 Work in process units, March 31 60 25 % Cost Data-Tricycles Work in process units, March 1 $6,350 Costs added during March Direct materials 30,690 Direct labor 14,100 Manufacturing overhead 20,200 (a1) Calculate the equivalent units of production for materials and conversion costs for both the bicycles and the tricycles. Equivalent Units of bicycles Equivalent Units of tricycles Materials Conversion Costs