Exercise 3-8 (Video) The Blending Department of Luongo Company has the following cost and production data for the month of April. Costs: Work in process, April 1 $109,000 Direct materials: 100 % complete 76,300 Conversion costs: 20% complete $185,300 Cost of work in process, April 1 Costs incurred during production in April $872,000 Direct materials 397,850 Conversion costs $1,269,850 Costs incurred in April Units transferred out totaled 18,530. Ending work in process was 1,090 units that are 100 % complete as to materials and 40 % complete as to conversion costs. 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 Compute the unit costs for the month. Materials Conversion Costs Unit costs Determine the costs to be assigned to the units transferred out and in ending work in process Transferred out S Ending work in process Show Work Click if you would like to Show Work for this