The Blending Department of Sunland Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $116,000 Conversion costs: 20% complete 81,200 $197,200 Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs Costs incurred in April $1,032,400 423,400 $1,455,800 Units completed and transferred out totaled 19,720. Ending work in process was 1,160 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. The equivalent units of production eTextbook and Media Materials 20880 Conversion Costs 20184 Attempts: 1 of 3 used Compute the unit costs for the month. Materials Unit costs $ 55 $ Conversion Costs 25 Determine the costs to be assigned to the units completed and transferred out and in ending work in process. Completed and transferred out Ending work in process $