The Blending Department of Luongo Company has the following cost and production data for the month of April. $111,000 77,700 Costs: Work in process, April 1 Direct materials: 100% complete Conversion costs: 20% complete Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs Costs incurred in April $188,700 $888,000 405,150 $1,293,150 Units transferred out totaled 18,870. Ending work in process was 1,110 units that are 100% complete as to materials and 40% complete as to conversion costs. (a) 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 e Textbook and Media