E3-7B The Blending Department of Namar Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete Conversion costs: 25% complete $100,000 85,700 $185,700 Cost of work in process, April 1 Costs incurred during production in April 708,000 300,000 Conversion costs Costs incurred in April 100% complete as to materials and 50% 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 transferred out and in ending work in process