Quebec Manufacturing Ltd. has the following information regarding its February costs and production Beginning work in process 32,800 units Started in production Completed production Ending work in process 102,300 units 100,000 units 35,100 units 1. Materials are added at the beginning of the process. Beginning WIP was 50% complete for conversion costs and ending WIP was 40% complete for conversion costs 2. Beginning inventory costs consist of $77,200 for materials, $32,200 for direct labour, and $34,600 for overhead. 3. Costs incurred during February were $588,225 for materials, $208,000 for labour, and $304,610 for overhead Determine the equivalent units of production for materials and conversion costs for February using the FIFO method. Materials Conversion costs Equivalent units