Montreal Manufacturing Inc. has the following cost and production data for the month of April. Beginning WIP Started in production Completed production Ending WIP 16,900 units 101,500 90,400 28,000 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: Materials Direct labour $63,600 21,600 16,800 Factory overhead Costs incurred during April include: Materials Direct labour $578,550 193,700 373,352 Factory overhead Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Materials Conversion costs Total equivalent units Calculate the unit costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.) Unit costs Materials Conversion costs Total Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 0 decimal places, e.g. 5,275.) Total Materials Conversion Beginning Inventory $ Complete beginning WIP Started and completed Cost for units transferred out Ending work in process Total costs