Question 28 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 29,400 units 118,400 units 100,000 units 47,800 units 1. Materials are added at the beginning of the process. Beginning WIP was 75% complete for conversion costs and ending WIP was 35% complete for conversion costs. 2. Beginning inventory costs consist of $76,200 for materials, $32,500 for direct labour, and $30,800 for overhead. 3. Costs incurred during February were $592,000 for materials, $ 202,000 for labour, and $304,538 for overhead. Determine the equivalent units of production for materials and conversion costs for February using the FIFO method. Materials Conversion costs Equivalent units LINK TO TEXT Calculate the unit costs. (Round unit costs to 3 decimal places, e.g. 15.251.) Unit costs Materials $ Conversion $ Total