The Blending Department of Swifty Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $102,000 Conversion costs: 20% complete 71,400 Cost of work in process, April 1 $173,400 Costs incurred during production in April Direct materials $816,000 Conversion costs 372,300 Costs incurred in April $1,188,300 Units transferred out totaled 17,340. Ending work in process was 1,020 units that are 100% complete as to materials and 40% complete as to conversion costs.