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.

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

Compute the unit costs for the month.

		Materials		Conversion Costs
Unit costs		$		$

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

Transferred out		$
Ending work in process		$