he 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 $122,000 Conversion costs: 20% complete 85,400 Cost of work in process, April 1 $207,400 Costs incurred during production in April Direct materials $976,000 Conversion costs 445,300 Costs incurred in April $1,421,300 Units transferred out totaled 20,740. Ending work in process was 1,220 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. The equivalent units of production : Materials: ? Conversion Costs? Compute the unit costs for the month. (Round unit costs to 0 decimal places, e.g. 25.) Unit costs: Materials: $? Conversion Costs?? Determine the costs to be assigned to the units transferred out and in ending work in process. Transferred out : $?? Ending work in process: $