The Blending Department of Wildhorse Company has the following cost and production data for the month of April. Costs: $ 130,000 91,000 $ 221,000 Work in process, April 1 Direct materials: 100% complete Conversion costs: 20% complete Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs Costs incurred in April $ 1,086,800 474,500 $ 1,561,300 Units completed and transferred out totaled 22 100. Ending work in process was 1,300 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. (Round unit costs to o decimal places, e.g. 25.) Materials Conversion Costs Unit costs LINK TO TEXT LINK TO TEXY Determine the costs to be assigned to the units transferred out and in ending work in process. (Round answers to decimal places, 6.9. 1,226.) Transferred out Ending work in process $