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 Direct materials: 100% complete Conversion costs: 20% complete Cost of work in process, April 1 $100,000 70,000 $170,000 Costs incurred during production in April $800,000 365,000 $1,165,000 Direct materials Conversion costs 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. 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