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Question 28 Quebec Manufacturing Ltd. has the following information regarding its February costs and production: Beginning work in process 31,200 units Started in production 112,900 units Completed production 100,000 units Ending work in process 44,100 units 1. Materials are added at the beginning of the process. Beginning WIP was 60% complete for conversion costs and ending WIP was 30% complete for conversion costs. 2. Beginning inventory costs consist of $75,600 for materials, $33,700 for direct labour, and $32,500 for overhead. 3. Costs incurred during February were $587,080 for materials, $204,600 for labour, and $296,303 for overhead. Determine the equivalent units of production for materials and conversion costs for February using the FIFO method. LINK TO TEXT Calculate the unit costs. (Round unit costs to 3 decimal places, e.g. 15.251.) Unit costs Materials $ Conversion $ Total $