Toronto Manufacturing Ltd. has the following cost and production data for the month of November. Beginning WIP 16,100 units Started in production 104,600 Completed production 91.700 Ending WIP 29,000 The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of the process. Costs pertaining to the month of November are as follows: Beginning inventory costs are: Materials Direct labour Factory overhead Costs incurred during November include: (a) Materials Direct labour Factory overhead $63,400 20,700 15.500 $552,170 195,000 347.280 Calculate the equivalent units of production for materials and for conversion costs Materials Equivalent units of production Conversion Costs