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)

Correct answer iconYour answer is correct.

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

(b)

Correct answer iconYour answer is correct.

Compute the unit costs for the month.

		Materials		Conversion Costs
Unit costs		$		$

(c)

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

Transferred out		$
Ending work in process		$