Quebec Manufacturing Ltd. has the following information regarding its February costs and production:

Beginning work in process		28,800	units
Started in production		111,700	units
Completed production		100,000	units
Ending work in process		40,500	units

1.		Materials are added at the beginning of the process. Beginning WIP was 75% complete for conversion costs and ending WIP was 40% complete for conversion costs.
2.		Beginning inventory costs consist of $75,300 for materials, $30,900 for direct labour, and $34,700 for overhead.
3.		Costs incurred during February were $586,425 for materials, $207,700 for labour, and $293,680 for overhead.

(a)

Determine the equivalent units of production for materials and conversion costs for February using the FIFO method.

		Materials	Conversion costs
Equivalent units

b) Calculate the unit Cost

Materials		$
Conversion		$
Total		$

Please clearly show work for Answers for both parts a and b.