Montreal Manufacturing Inc. has the following cost and production data for the month of April.

Montreal Manufacturing Inc. has the following cost and production data for the month of April.Beginning WIP18,000unitsStarted in production103,100Completed production91,500Ending WIP29,600The beginning inventory was 60% complete for conversion costs. The ending inventory was 40% complete for conversion costs. Materials are added at the beginning of process.Costs pertaining to the month of April are as follows:Beginning inventory costs are: Materials$65,800 Direct labour20,400 Factory overhead14,000Costs incurred during April include: Materials$561,895 Direct labour194,600 Factory overhead374,521Calculate the equivalent units of production for materials and conversion costs for the month of April using the first-in, first-out (FIFO) method.MaterialsConversion costsTotal equivalent units