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

The Blending Department of Peacock Company has the following cost and production data for the month of April.
Costs:
Work in process, April 1
Direct materials: 100% complete $106,540
Conversion costs: 20% complete
71,600
Cost of work in process, April 1
$178,140

Costs incurred during production in April
Direct materials $881,297
Conversion costs
311,080
Costs incurred in April
$1,192,377
Units transferred out totaled 15,413. Ending work in process was 1,330 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.
material?
conversion cost?
Compute the unit costs for the month.
unit cost-materials?
unit cost-conversion cost?

Determine the costs to be assigned to the units transferred out and in ending work in process.
Transferred out $______
Work in process
Materials $________
Conversion costs ________ _________
Total costs $___________