Question 31 Montreal Manufacturing Inc. has the following cost and production data for the month of April. Beginning WIP 19,800 units Started in production 103,800 Completed production 94,200 Ending WIP 29,400 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: $63,100 21,300 15,300 Beginning inventory costs are: Materials Direct labour Factory overhead Costs incurred during April include: Materials Direct labour Factory overhead $581,280 194,200 403,208 Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Materials Conversion costs Total equivalent units Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Materials Conversion costs Total equivalent units Calculate the unit costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.) Unit costs Materials Conversion costs $ Total Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 0 decimal places, e.g. 5,275.) Total Materials Conversion Beginning Inventory Complete beginning WIP II Started and completed Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to o decimal places, e.g. 5,275.) Total Materials Conversion Beginning Inventory Complete beginning WIP Started and completed Cost for units transferred out Ending work in process Total costs