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 | | $113,000 | Conversion costs: 20% complete | | 79,100 | Cost of work in process, April 1 | | $192,100 | Costs incurred during production in April | | | Direct materials | | $904,000 | Conversion costs | | 412,450 | Costs incurred in April | | $1,316,450 | Units transferred out totaled 19,210. Ending work in process was 1,130 units that are 100% complete as to materials and 40% complete as to conversion costs. | | | |