Units in beginning work in process 17,700 Units started into production 104,400 Units completed and transferred 90,800 Units in ending work in process 31,300 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: Direct materials Direct labour Manufacturing overhead Costs incurred during April include: $64,000 21,000 13,100 Direct materials $595,080 Direct labour 191,400 Manufacturing overhead 378,705 (a) Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Total equivalent units Direct Materials Conversion costs