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

Exercise 3-8 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 Conversion costs: 20% complete Cost of work in process, April 1 Costs incurred during production in April $114,000 19,800 $193,800 Direct materials Conversion costs $912,000 416,100 $1,328,100 Costs incurred in April Units transferred out totaled 19,380. Ending work in process was 1,140 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 Apri aterials onversion The equivalent units of production LINK TO TEXT VIDEO: APPLIED SKILLS