Waterway Company manufactures bicycles and tricycles. For both products, materials are added at the beginning of the production process, and conversion costs are incurred uniformly. Waterway Company uses the FIFO method to compute equivalent units. Production and cost data for the month of March are as follows. Percentage Production Data-Bicycles Units Complete Work in process units, March 1 210 80 % Units started into production 1,390 Work in process units, March 31 310 40 % Cost Data-Bicycles Work in process units, March 1 $19,080 Direct materials 50,040 Direct labor 26,500 Manufacturing overhead 29,570