Problem 17-7A (Part Level Submission) 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. Percentage Complete 80 % Work in process units, March 1 Units started into production Work in process units, March 31 Production Data-BicyclesUnits 200 1,000 300 40 % Cost Data-Bicycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $19,280 50,000 25,900 30,000 Percentage Complete 75 % Production Data-Tricycles Units 100 Work in process units, March 1 Units started into production Work in process units, March 31 1,000 60 25 % Cost Data-Tricycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $6,125 30,000 14,300 20,000 (a1) Calculate the equivalent units of production for materials and conversion costs for both the bicycles and the tricycles. (Round answers to 0 decimal places, e.g. 2,520.) Materials Conversion Costs Equivalent Units of bicycles Equivalent Units of tricycles