The Blending Department of Oriole Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $88,000 Conversion costs: 20% complete 61,600 Cost of work in process, April 1 $149,600 Costs incurred during production in April Direct materials $719,840 Conversion costs 321,200 Costs incurred in April $1,041,040 Units completed and transferred out totaled 14,960. Ending work in process was 880 units that are 100% complete as to materials and 40% complete as to conversion costs.