The Blending Department of Pharoah Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $90,000 Conversion costs: 20% complete 63,000 Cost of work in process, April 1 $153,000 Costs incurred during production in April Direct materials $752,400 Conversion costs 328,500 Costs incurred in April $1,080,900 Units completed and transferred out totaled 15,300. Ending work in process was 900 units that are 100% complete as to materials and 40% complete as to conversion costs.