The following data pertain to the Blending Department at Fasten Chemicals for April:

Units:
Work-in-process, March 31 ....................................................................................0
Units started ...................................................................................................60,000
Completed and transferred to finishing department ................................40,000
Costs:
Materials:
Plastic compound .......................................................................................$300,000
Softening compound ...................................................................................$ 80,000
Conversion costs .........................................................................................$240,000

The plastic compound is introduced at the start of the process, while the softening compound is added when the product reaches an 80 percent stage of completion. Conversion costs are incurred uniformly throughout the process.

The ending work-in-process is 40 percent completed for conversion costs.

1. Compute the equivalent units and unit costs for April.

2. Compute the total cost of units completed and transferred to finished goods. Also compute the cost of the ending work-inprocess.