The Blending Department of Luongo Company has the following cost and production data for the month of April.
| 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 | $100,000 |
| Costs incurred during production in April | |
Direct materials Conversion costs |
$800,000 365,000 |
Costs incurred in April | $1,165,000 |
Units transferred out totaled 17,000. Ending work in process was 1,000 units that are 100% complete as to materials and 405 complete as to conversion costs.