Sheridan Manufacturing Inc. has the following cost and production data for the month of April.

Units in beginning work in process		17,300
Units started into production		100,400
Units completed and transferred		94,500
Units in ending work in process		23,200

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		$ 66,900
Direct labour		19,600
Manufacturing overhead		13,800
Costs incurred during April include:
Direct materials		$ 582,320
Direct labour		199,600
Manufacturing overhead		360,800

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	Conversion costs
Total equivalent units