The Blending Department of Luongo Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $110,000 Conversion costs: 20% complete 77,000 Cost of work in process, April 1 $187,000 Costs incurred during production in April Direct materials $880,000 Conversion costs 401,500 Costs incurred in April $1,281,500 Units transferred out totaled 18,700. Ending work in process was 1,100 units that are 100% complete as to materials and 40% complete as to conversion costs.