8:19 PM The Blending Department of Luongo Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100%complete Conversion costs: 20%complete $100,000 70,000 $170,000 Cost of work in process, April 1 Study Costs incurred during production in April Direct materials Conversion costs $800,000 365,000 $1,165,000 Costs incurred in Aprl Units transferred out totaled 17,000. Ending work in process was 1,000 units that are 100% complete as to materials 40% complete as to conversion costs Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April Materials Conversion Costs The equivalent units of production LINK TO TEXT LINK TO TEXT Compute the unit costs for the month. (Round unit costs to 0 decimal places, e.g. 25.) Materials Conversion Costs Unit costs EXT LINK TO TEXT Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to o decimal places, e.g- 1,225.)