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 1,390 310 Complete 80% 40% Cost Data-Bicycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $19,080 50,040 26,500 29,570 Production Data-Tricycles Work in process units, March 1 Units started into production Work in process units, March 31 Units 120 1,000 60 Complete 7596 25 Cost Data-Tricycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $6,420 30,000 14,100 19,390 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