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 100,000

Conversion Cost 20% Complete 70,000

Cost of work in process April 1 170,000

Cost incurred during production in April

Direct Materials 800,000

Conversion Cost 365,000

Cost incurred in April 1,165,000

Units transferred out totaled 17,000. Ending Work in process was 1,000 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.

b) Compute the unit cost for the month

c) Determine the costs to be assigned to the units transferred out and in ending work in process