Quebec Manufacturing Ltd. has the following information regarding its February costs and production: Beginning work in process Started in production Completed production Ending work in process 25,000 units 100,000 units 100,000 units 25,000 units 1. Materials are added at the beginning of the process. Beginning WIP was 50% complete for conversion costs and ending WIP was 25% complete for conversion costs. 2. Beginning inventory costs consist of $75,000 for materials, $30,000 for direct labour, and $30,000 for overhead. 3. Costs incurred during February were $580,000 for materials, $200,000 for labour, and $296,875 for overhead. Determine the equivalent units of production for materials and conversion costs for February using the FIFO method. Materials Conversion costs Equivalent units Calculate the unit costs. (Round unit costs to 3 decimal places, e.g. 15.251.) Unit costs Materials $ Conversion $ Total