IIL. The Blending Department of Luongo Company has the following cost and production data for the mont April. Costs: h of Work in process, April 1 Direct materials: 100% complete Conversion costs: 20% complete $120,000 -0000 $210,000 Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs S 600,000 Costs incurred in April S 950,000 Units transferred out totaled 14,000. Ending work in process was 3,000 units that are 100% complete as to materials and 40% complete as to conversion costs. a) Compute the equivalent units of production for () materials and (2) conversion, costs for the month of April b) Compute the unit costs for direct materials and conversion costs for the month MATERIALS CONVERSION COSTS 5, 2ou MATERIALS CONVERSION COSTS A 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 Materials 40% 100% Costs incurred: Direct materials Direct labor $110,000 $85,000 S135 000