E16-8 The Blending Department of Luongo Company has the following cost and produc- tion data for the month of April. D Costs: Work in process, April1 Direct materials: 100% complete Conversion costs: 20% complete $100,000 70,000 $170,000 Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs $ 800,000 365,000 $1,165,000 Costs incurred in April 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. Instructions (a) Compute the equivalent units of production for (1) materials and (2) conversion costs (b) Compute the unit costs for the month. for the month of April. work in Determine the costs to be assigned to the units transferred out and in ending process. (c)