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 $125,000 Conversion costs: 20% complete 87,500 Cost of work in process, April 1 $212,500 Costs incurred during production in April Direct materials $1,000,000 Conversion costs 456,250 Costs incurred in April $1,456,250 Units transferred out totaled 21,250. Ending work in process was 1,250 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.) Compute the unit costs for the month. (Round unit costs to 0 decimal Places Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to 0 decimal places, e.g. 1,225.)