Swifty Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Swifty Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Percentage Complete 80 % Production Data-Bicycles Work in process units, March 1 Units started into production Work in process units, March 31 Units 190 1,350 310 40 % Cost Data-Bicycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $19,430 49,950 26,400 30,094 Percentage Complete 75 % Production Data-Tricycles Work in process units, March 1 Units started into production Work in process units, March 31 Units 140 990 60 25 % Cost Data-Tricycles Work in process units, March 1 Direct materials Direct labor Manufacturing overhead $6,220 30,690 14,300 20,980 Calculate the equivalent units of production for materials and conversion costs for both the bicycles and the tricycles. Materials Conversion Costs Equivalent Units of bicycles | Equivalent Units of tricycles