Question 31 Montreal Manufacturing Inc. has the following cost and production data for the month of April. Full Screen - Hide navigation Beginning WIP Started in production Completed production Ending WIP 17,900 units 104,000 91,600 30,300 The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Beginning inventory costs are: Materials Direct labour Factory overhead Costs incurred during April include: $64,100 20,900 15,400 Materials Direct labour Factory overhead $598,000 195,200 399,872 Your answer is correct. Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method.