1. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April.

2. Compute the unit costs for the month.

3. Determine the costs to be assigned to the units transferred out and in ending work in process.

Units completed and transferred out totaled 21,760 . Ending work in process was 1,280 units that are 100% complete as to materials and 40% complete as to conversion costs