The blending department of crane company has the following cost and production data for the month of April

The Blending Department of Crane Company has the following cost and production data for the month of April. Costs: Work in process, April 1 $ 82.000 57,400 Direct material: 100% complete Conversion costs: 20% complete Cost of work in process, April 1 Costs incurred during production in April $ 139.400 $ 715,040 Direct materials Conversion costs Costs incurred in April 299,300 $ 1.014,340 rch O Units completed and transferred out totaled 13,940. Ending work in process was 820 units that are 100% complete as to materials and 40% complete as to conversion costs. (a) 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