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

Units in beginning work in process		17,100
Units started into production		104,500
Units completed and transferred		91,300
Units in ending work in process		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:
Direct materials		$ 66,100
Direct labour		19,500
Manufacturing overhead		13,600
Costs incurred during April include:
Direct materials		$ 569,525
Direct labour		199,100
Manufacturing overhead		359,860

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

Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.)

		Unit Production Costs
Materials
Conversion costs
Total

Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of the period inventory. (Round answers to 0 decimal places, e.g. 5,275.)

		Total		Direct Materials		Conversion
Beginning Inventory
Complete beginning work in process inventory
Started and completed
Cost for units completed and transferred out
Ending work in process inventory
Total costs