The Blending Department of Ivanhoe 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 Cost of work in process, April 1 Costs incurred during production in April Direct materials Conversion costs Costs incurred in April $86,000 60,200 $146,200 $765,400 313,900 $1,079,300 Units completed and transferred out totaled 14,620. Ending work in process was 860 units that are 100% complete as to materials and 40% complete as to conversion costs.