Current Attempt in Progress Cullumber Manufacturing Inc. has the following cost and production data for the month of April. 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: 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: (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