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		$106,000
Conversion costs: 20% complete		74,200
Cost of work in process, April 1		$180,200
Costs incurred during production in April
Direct materials		$848,000
Conversion costs		386,900
Costs incurred in April		$1,234,900

Units transferred out totaled 18,020. Ending work in process was 1,060 units that are 100% complete as to materials and 40% complete as to conversion costs.

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

2. Compute the unit costs for the month.

3. Determine the costs to be assigned to the units transferred out and in ending work in process.