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		$120,000
Conversion costs: 20% complete		84,000
Cost of work in process, April 1		$204,000
Costs incurred during production in April
Direct materials		$960,000
Conversion costs		438,000
Costs incurred in April		$1,398,000

Units transferred out totaled 20,400. Ending work in process was 1,200 units that are 100% complete as to materials and 40% complete as to conversion costs.

(a)

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Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April.

		Materials		Conversion Costs
The equivalent units of production