The Blending Department of Hancock Company has the following cost and production data for the month of April.

Units transferred out totaled 14,000. Ending work in process was 1,000 units that are 100% complete as to materials and 40% complete as to conversion costs.Instructions(a) Compute the equivalent units of production for (1) materials and (2) conversion costs for the month of April.(b) Compute the unit costs for the month.(c) Determine the costs to be assigned to the units transferred out and in ending work inprocess.

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Costs: Work in process, April 1 Direct materials: 100% complete Conversion costs: 20% complete $100,000 70,000 Cost of work in process, April 1 $170,000 Costs incurred during production in April Direct materials $ 800,000 Conversion costs 362,000 Costs incurred in April $1.162,000