he Blending Department of Luongo Company has the following cost and production data for the month of April Costs: Work in process, April 1 $123,000 86,100 $209,100 Direct materials: 100% complete Conversion costs: 20% complete Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs $984,000 448,950 $1,432,950 Costs incurred in April nits transferred out totaled 20,9 10. Ending work n process was 1,230 units that are 100% complete as to materials and 40 co n ete as to conversion costs (a) Your answer is incorrect. Try again. ompute the equivalent units of production for (1) materials and (2) conversion costs for the month of April Materials Conversion Costs he equivalent units of production 0 0