The Blending Department of Bonita Company has the following cost and production data for the month of April.

Costs:Work in process, April 1Direct materials: 100% complete$119,000Conversion costs: 20% complete 83,300Cost of work in process, April 1$202,300Costs incurred during production in AprilDirect materials$952,000Conversion costs 434,350Costs incurred in April$1,386,350

Units transferred out totaled20,230. Ending work in process was1,190units that are 100% to materials and 40% to conversion costs.

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.

Materials

Conversion Costs

Unit costs$

$

Determine the costs to be assigned to the units transferred out and in ending work in process.

Transferred out$

Ending work in process