Costs:Work in process, April $1$Direct materials: $100\%$ completeConversion costs: $20\%$ completeCost of work in process, April $1$$$100,00070,000$$$170,000$Costs incurred during production in AprilDirect materials$ $800,000$Conversion costs$365,000$Costs 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.Instructionsa. Compute the equivalent units of production for $(1)$ materials and $(2)$ conversion costs for the month of April.b$.$ Compute the unit costs for the month.c$.$ Determine the costs to be assigned to the units transferred out and in ending work in process.E$16\mathrm{.}0($LO $2.4).$ AP Baden Company has eathered the followine information.