Toronto Manufacturing Ltd. has the following cost and production data for the month of November.

Beginning WIP		17,800	units
Started in production		104,300
Completed production		93,600
Ending WIP		28,500

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		$ 66,200
Direct labour		18,300
Factory overhead		13,700
Costs incurred during November include:
Materials		$ 587,035
Direct labour		195,000
Factory overhead		387,250

(a)

Calculate the equivalent units of production for materials and for conversion costs.

		Materials		Conversion Costs
Equivalent units of production