$*$P$21\mathrm{.}7($LO $5),$ AP 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 Assembly Department for March are as follows.

$\backslash$table$[[$Production Data$-$Bicycles,Units,$\backslash$table$[[$Percentage$],[$Complete as to$],[$Conversion Costs$]]],[$Work in process units, March $1,200,80\%$