Wildhorse Manufacturing Inc. has the following cost and production data for the month of April. Units in beginning work in process 16,600 Units started into production 104,200 Units completed and transferred 93,400 Units in ending work in process 27,400 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 $ 64,700 Direct labour 20,200 15,400 Manufacturing overhead Costs incurred during April include: Direct materials $ 562,680 Direct labour 198,900 Manufacturing overhead 405,260 Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method. Direct Materials Conversion costs Total equivalent units 104200 94400 Attempts: 1 of 2 used (b) Your Answer Correct Answer Your answer is correct. Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, eg. 15.256.) Unit Production Costs Materials $ 5.4 Conversion costs $ 6.4 Total $ 11.8 Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 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