Pharoah Manufacturing Inc. has the following cost and production data for the month of April.

Units in beginning work in process19,200 Units started into production 101,400

Units completed and transferred 92,200

Units in ending work in process28,400

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:

Beginning inventory costs are: Direct materials $ 67,000 Direct labour 18,200 Manufacturing overhead 14,900 Costs incurred during April include: Direct materials $ 527,280 Direct labour 197,600 Manufacturing overhead 391,456

Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method.

		Direct Materials	Conversion costs
Total equivalent units		101400	92040

Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.)

		Unit Production Costs
Materials		$ 5200
Conversion costs		$ 6400
Total		$ 11600

Total Direct Materials Beginning Inventory 100100 $ $ 6700 ta Complete beginning work in process inventory 50688 0 Started and completed 846800 379600 Cost for units completed and transferred out 997588 446600 $ Ending work in process inventory 220384 147680 Total costs 1217972 594280 ta Conversion 33100 $ 50688 467200 550988 $ 72704 623692 $