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 $118,000
Conversion costs: 20% complete 82,600
Cost of work in process, April 1 $200,600
Costs incurred during production in April
Direct materials $944,000
Conversion costs 430,700
Costs incurred in April $1,374,700

Units transferred out totaled 20,060.

Ending work in process was 1,180 units that are 100% complete as to materials and 40% complete as to conversion costs.
Required:
Compute the equivalent units of production for the month of April. for :
(a) materials
(b) conversion costs