Cullumber Manufacturing Inc. has the following cost and production data for the month of April. 17,400 Units in beginning work in process Units started into production Units completed and transferred Units in ending work in process 103,300 92,000 28,700 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: $66,100 22.000 16,600 Beginning inventory costs are: Direct materials Direct labour Manufacturing overhead Costs incurred during April include: Direct materials Direct labour Manufacturing overhead $568,150 199,600 391,204 (a) Your answer is correct. Calculate the equivalent units of production for materials and conversion costs for the month of April Your answer is correct. 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 103300 93040 Attempts: 1 of 2 used (b) Your answer is correct. Calculate the unit production costs for the month. (Round unit cost to 3 decimal places, e.g. 15.256.) Unit Production Costs Materials $ $ 5.5 Conversion costs $ 6.35 Total $ 11.85 Materials $ 5.5 Conversion costs $ 6:35 Total $ 11.85 Attempts: 1 of 2 used (c) Determine the costs to be assigned to the units completed and transferred out and to work in process at the end of the period inventory. (Round answers to 0 decimal places, e.g. 5,275.) Total Direct Material Beginning Inventory Complete beginning work in process inventory Started and completed Cost for units completed and transferred out Ending work in process inventory Total costs $