Determine equivalent units, unit costs, and assignment of costs.

E21.8 (LO 3, 4), AP 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 $100,000 Conversion costs: 20% complete 70,000 Cost of work in process, April 1 $170,000 Costs incurred during production in April Direct materials $800,000 Conversion costs 365,000 Costs incurred in April $1,165,000 Units completed and 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.

Instructions

Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April. Compute the unit costs for the month. Determine the costs to be assigned to the units completed and transferred out and in ending work in process.