Sheffield Company manufactures bicycles and tryckers. For both products materials are added at the beginning of the production process, and conversion costs are incurred uniformy. Sheffield Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows Units Percent Complete 50 Production Data-kyles Work in process unit, March 1 Units started into production Work in process units, March 31 210 1,270 310 40 $19,310 Cost Data-Cycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead 19.530 26,300 30,000 Units Perta Complete 75 120 Production Data-Tricycles Work in process units, March 1 Units started into production Work in process units, March 31 1010 60 25 CostDataTricycles Work in process units. Mardi 1 54.500 30.300 Direct materials 14400 Direct labor Manufacturing overhead 19430 (1) Calculate the equivalent of production form Equivalent Units of bicycles Equivalent Unicorticces