me equivalent units, s, and assignment E3-7B The Blending Department of Namar Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $100,000 Conversion costs: 25% complete 85,700 Cost of work in process, April 1 $185,700 Costs incurred during production in April Direct materials $ 708,000 Conversion costs 300,000 Costs incurred in April $1,008,000 Exercises Set 83 Units transferred out totaled 18 000. Ending work in process was 2.000 units that are 100% complete as to materials and 50% complete as to conversion costs 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