The Blending Department of Sandhill Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $98,000 Conversion costs: 20% complete 68,600 Cost of work in process, April 1 $166,600 Costs incurred during production in April Direct materials $801,640 Conversion costs 357,700 Costs incurred in April $1,159,340 Units completed and transferred out totaled 16,660. Ending work in process was 980 units that are 100% complete as to materials and 40% complete as to conversion costs.