* Question 5 The Blending Department of Luongo Company has the following cost and production data for the month of April. Costs $107,000 74,900 $181,900 Work in process, April 1 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 Costs incurred in April $856,000 390,550 $1,246,550 Units transferred out totaled 18,190. Ending work in process was 1,070 units that are 100% complete as to materials and 40% complete as to conversion Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April. Materials Conversion Costs The equivalent units of production Compute the unit costs for the month. (Round unit costs to o decimal places, e.g. 25.) Materials Conversion Costs Unit costs Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 0 decimal places, e.g. 1,225.) Transferred out S Ending work in process s