Sandhill Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 20,000 Units started into production 104,000 Units completed and transferred 94,300 Units in ending work in process 29,700 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: Direct materials $64,100 Direct labour 20,500 Manufacturing overhead 14,200 Costs incurred during April include: Direct materials $572,000 Direct labour 190,200 Manufacturing overhead 389,007 (a) Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Direct Materials Total equivalent units Conversion costs