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 $121,000 Conversion costs: 20% complete 84,700 Cost of work in process, April 1 $205,700 Costs incurred during production in April Direct materials $968,000 Conversion costs 441,650 Costs incurred in April $1,409,650 Units transferred out totaled 20,570. Ending work in process was 1,210 units that are 100% complete as to materials and 40% complete as to conversion costs.

Explanation:

a.

Equivalent unit of production for materials and conversion cost for the month of april

                                                                     Materials         Conversion Cost

The equivalent Unit of production             21780               21054

b.

Unit Cost                                                      $ 50                 $ 25

c.

Units transferred out = 1, 542, 750

Ending work in process = 1,615,350

Summary

Cost of ending work in process = $72600

All other parts are completely correct.

Working

Statement of cost

Cost         Equivalent Cost/unit    Ending WIP            Transferred

                                                     Units  Cost Allocated  Units  Cost Allocated

Material                 $50                 1,210   $60,500             $20,570 $10,28,500

Conversion Cost  $25                     484       $12,100         $20,570 $5,14,250

TOTAL                  $16,15,350       TOTAL $72,600            TOTAL $15,42,750

Check the attached file

d. automatic stabilizers.

explanation: