The Blending Department of Luongo Company has the following cost and production data for the month of April. Units transferred out totaled 23, 460. Ending work in process was 1, 380 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. Compute the unit costs for the month (Round unit costs to 0 decimal places, e.g. 25.) Determine the costs to be assigned to the units transferred out and in ending work in process