Owen Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Owen Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Production Data- Bicycles Work in process units, March 1 Units started into production Work in process units, March 31 Units 210 1.370 290 Percentage Complete 80 % 40 % Cost Data-Bicycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $19,260 49,320 26.100 29,610 Percentage Complete 75 % Production Data-Tricycles Workin process units, March 1 Units started into production Work in process units, March 31 Units 140 990 60 25 % Cost Data-Tricycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $6,100 30,690 14.300 19.020 Cost Data-Tricycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $6.100 30.690 14.300 19.020 Calculate the equivalent units of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Equivalent Units of bicycles Equivalent Units of tricycles e Textbook and Media Assistance Used Calculate the unit costs of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Unit costs of bicycles Unit costs of tricycles e Textbook and Media Assistance Used