The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Direct materials are added at the beginning of the process. Costs pertaining to the month of April are as follows: Instructions a. Calculate the equivalent units of production for (1) direct materials and (2) conversion costs for the month of April using the first-in, first-out (FIFO) method. b. Calculate the unit production costs for the month. c. Determine the costs to be assigned to the units completed and transferred out and to work in process inventory at the end of the period. Determine equivalent units of production, unit costs, and assignment of costs