The MixingDepartment of Bravo Company has the following cost and production data for the month of April.

Costs:

Work in process, April 1

Direct materials: 100% complete

$100,000

Conversion costs: 20% complete

70,000

Cost of work in process, April 1

$170,000

Costs incurred during production in April

Direct materials

$800,000

Conversion costs

365,000

Costs incurred in April

$1,165,000

Units transferred out totaled17,000. Ending work in process was1,000units that are 100% complete to materials and40% complete to conversion costs.

Compute the equivalent units of production for

(1) materials for the month of April.

(2) conversion costs for the month of April