The Blending Department of Luongo Company has the following cost and production data for the month of April osts: Work in process, April 1 Direct materials: 100% complete Conversion costs: 20% complete $122,000 85,400 $207,400 Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs $976,000 445,300 $1,421,300 Costs incurred in April Units transferred out totaled 20,740. Ending work in process was 1,220 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 Apri aterials Conversion Costs The equivalent units of production