The Blending Department of Carla Vista Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $118,000 Conversion costs: 20% complete 82,600 Cost of work in process, April 1 $200,600 Costs incurred during production in April Direct materials $965,240 Conversion costs 430,700 Costs incurred in April $1,395,940 Units completed and transferred out totaled 20,060. Ending work in process was 1,180 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April. The equivalent units of production Materials Conversion Costs The Blending Department of Vaughn Company has the following cost and production data for the month of April. Compute the unit costs for the month. Unit costs Materials Conversion Costs Determine the costs to be assigned to the units transferred out and in ending work in process. Transferred out Ending work in process