The Blending Department of Ivanhoe Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $108,000 Conversion costs: 20% complete 75,600 Cost of work in process, April 1 $183,600 Costs incurred during production in April Direct materials Conversion costs Costs incurred in April $883,440 394,200 $1,277,640 Units completed and transferred out totaled 18,360. Ending work in process was 1,080 units that are 100% complete as to materials and 40% complete as to conversion costs.