$125,000 Costs: Work in process, April 1 Direct materials: 100% complete Conversion costs: 20% complete Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs Costs incurred in April 87,500 $212,500 $1,000,000 456,250 $1,456,250 Units transferred out totaled 21.250. Ending work in process was 1.250 units that are 100% complete as to materials and 40% complete as to conversion costs. (a) Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April