Wildhorse Co. has zero units of beginning work in process. During the period, 14,640 units were completed and transferred out, and there were 610 units of ending work in process one-fifth complete as to conversion cost and 100% complete as to materials cost. What were the equivalent units of production for (a) materials and (b) conversion costs? (a) Materials (b) Conversion costs units units The Blending Department of Pharoah Company has the following cost and production data for the month of April. Costs: Work in process, April 1 Direct materials: 100% complete $112,000 Conversion costs: 20% complete 78,400 Cost of work in process, April 1 $190,400 Costs incurred during production in April Direct materials $976,640 Conversion costs Costs incurred in April 408,800 $1,385,440 Units completed and transferred out totaled 19,040. Ending work in process was 1,120 units that are 100% complete as to materials and 40% complete as to conversion costs. Compute the unit costs for the month. Unit costs Materials $ A Conversion Costs