E21.8 (LO 3, 4), AP The Blending Department of Luongo Company has the following cost and produc- tion data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete Conversion costs: 20% complete Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs Costs incurred in April $100,000 70,000 $170,000 $ 800,000 365,000 $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 a. 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 completed and transferred out and in ending work in process. Determine equivalent units, unit costs, and assignment of costs