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 $111.000 Conversion costs: 20% complete 77,700 Cost of work in process, April 1 $188.700 Costs incurred during production in April Direct materials $888,000 Conversion costs 405,150 Costs incurred in April $1,293.150 13 Units transferred out totaled 10.870. Ending work in process was 1.110 units that are 100% complete as to materials and 40% complete as to conversion costs (a) Compute the equivalent units of production for (3) materials and (2) conversion costs for the month of April The equivalent units of production Materials Conversion Costs