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 31,200 units 105,700 units 100,000 units 36,900 units 1. Materials are added at the beginning of the process. Beginning WIP was 60% complete for conversion costs and ending WIP was 40% complete for conversion costs. 2. Beginning inventory costs consist of $75,000 for materials, $31,700 for direct labour, and $33,000 for overhead. 3. Costs incurred during February were $618,345 for materials, $206,000 for labour, and $298,210 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