Manufacturing costs: Materials $33,000; labor $21.000; and overhead $36,000. Instructions Prepare a production cost report. E16.8 (LO 3, 4) The Blending Department of Luongo Company has the following cost and production data for the month of April. its, unit costs, Costs: Work in process, April 1 Direct materials: 100% complete Conversion costs: 20% complete $100,000 2 70,000 $170,000 Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs 800,000 365,000 $1,165,000 Costs incurred in April Units transferred out totaled 17,000. Ending vr ia process was 1,000 units that are 100% com- plete as to materials and 40 % complete as to converaon osts Instructions a. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April. b. Compute the unit costs for the month c. Determine the costs to be assigned to the units transferred out and in ending work in process