II. The Blending Department of Luongo Company has the following cost and production data for the month of April Costs: Work in process, April I Direct materials: 100% complete Conversion costs: 20% complete $120,000 -90,000 $210,000 Cost of work in process, April I Costs incurred during production in April Direct materials Conversion costs $ 600,000 350000 $ 950,000 Costs incurred in April Units transferred out totaled 14,000. Ending work in process was 3 materials and 40% complete as to conversion costs. ,000 units that are 100% complete as to a) Compute the equivalent units of production for (I) materials and (2) conversion costs for the month of April. MATERIALS CONVERSION COSTS b) Compute the unit costs for direct materials and conversion costs for the month. MATERIALS CONVERSION COSTS IV. Baden Company has gathered the following information. Units in beginning work in process Units started into production Units in ending work in process Percent complete in ending work in process: 2,000 36,000 6,000 Conversion costs 40% Materials 100% Costs incurred Direct materials Direct labor Overhead $110,000 $85,000 $135,000 a)Compute equivalent units of production for materials and for conversion costs MATERIALS CONVERSION COSTS b) Determine the unit costs of production for materials and for conversion costs. MATERIALS CONVERSION COSTS