Exercise 3-8 (Part Level Submission) 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 $101,000 70,700 Conversion costs: 20% complete $171,700 Cost of work in process, April 1 Costs incurred during production in April $808,000 Direct materials 368,650 Conversion costs $1,176,650 Costs incurred in April Units transferred out totaled 17,170. Ending work in process was 1,010 units that are 100% complete as to materials and 40% complete as to conversion costs. (a) Your answer is correct. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April. Materials Conversion Costs The equivalent units of production 18180