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 32,000 units 117,500 units 100,000 units 49,500 units 1. Materials are added at the beginning of the process. Beginning WIP was 70% complete for conversion costs and ending WIP was 45% complete for conversion costs. 2. Beginning inventory costs consist of $76,000 for materials, $32,400 for direct labour, and $30,900 for overhead. 3. Costs incurred during February were $605,125 for materials, $207,700 for labour, and $311,650 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