0 Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below.) During April, the first production department of a process manufacturing system completed its work on 380,000 units of a product and transferred them to the next department of these transferred units, 76,000 were in process in the production department at the beginning of April and 304,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 98,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion Exercise 16-11A FIFO: Costs assigned to output LO C4, P4 The production department had $1,278,951 of direct materials and $845,186 of conversion costs charged to it during April. Also, its beginning inventory of $226,003 consists of $180.444 of direct materials cost and $45,559 of conversion costs. 1. Compute the direct materials cost per equivalent unit for April (Round "Cost per EUP" to 2 decimal places.) 2. Compute the conversion cost per equivalent unit for April (Round "Cost per EUP" to 2 decimal places.) 3. Using the FIFO method, assign April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory (Round "Cost per EUP" to 2 decimal places.) LO de de 15 Us were 3. Using the FIF method, assign Aprilis its ending work in process Inventory (Round "Cost per EUP" to 2 decimal places.) Required 1. and 2 Equivalent Units of Production (EUP)- FIFO Method Units % Materials EUP-Materials % Conversion EUP. Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for Total costs to account for Total costs accounted for Difference due to rounding costunit Required 3 Required 3 Assignment of Costs to Output of Department Cost of 76,000 units from beginning inventory Beginning inventory EUP Cost per EUP Total cost Materials to completo Conversion to complete Total costs to complete Total cost of 76,000 units in beginning inventory Cost of units started and completed this period EUP Cost per EUP Total cost Direct materials Conversion costs Total cost of 304.000 units started and completed Total cost of 380.000 units transferred out Costs of unitsin ending inventory Direct materials Conversion costs Total cost of 08.000 unts in ending inventory Total costs assigned EUP Cost per EUP Total cost