16-8

The of Luongo Company has the following cost and production data for the month of April. 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 $116,000 81,200 $197,200 Direct materials $928,000 423,400 $1,351,400 Costs incurred in April units transferred out totaled 19,720. Ending work in process was l.160 units that are ioo% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (1) matenials and (2) conversion costs for the month of April. ( The equivalent units of production Compute the unit costs for the month. (Round unit costs to 0 decimal places, e.g. 125. Materials Conversion Costs Unit costs LINK TO TEXT Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 0 decimal places, e.g. 1,225.) Transferred out Ending work in process