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 $124,000 Conversion costs: 20% complete 86,800 Cost of work in process, April 1 $210,800 Costs incurred during production in April Direct materials $992,000 Conversion costs 452,600 Costs incurred in April $1,444,600 Units transferred out totaled 21,080. Ending work in process was 1.240 units that are 100% complete as to materials and 40% complete as to conversion costs. Units transferred out totaled 21,080. Ending work in process was 1,240 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. The equivalent units of production eTextbook and Media Compute the unit costs for the month. Unit costs Materials Materials Conversion Costs Conversion Costs Determine the costs to be assigned to the units transferred out and in ending work in process. Transferred out Ending work in process $