Question 9 of 30 < > The Blending Department of Pharoah Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $112,000 Conversion costs: 20% complete 78,400 Cost of work in process, April 1 $190,400 Costs incurred during production in April Direct materials $976,640 Conversion costs Costs incurred in April 408,800 $1,385,440 -16 E Units completed and transferred out totaled 19,040. Ending work in process was 1.120 units that are 100% complete as to materials and 40% complete as to conversion costs.