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.) Required 1. and 2. Equivalent Units of Production (EUP)- FIFO Method Units completed and transferred out Units in ending work in process Equivalent units of production Cost per Equivalent Unit of Production Cost of beginning goods in process Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Direct materials - current period Conversion costs - current period Direct materials - prior period Conversion costs - prior period Total costs to account for: Total costs accounted for Answer is not complete. Units % Materials EUP- Materials % 395,000 100% 395,000 Conversion 100% EUP- Conversion 395,000 101,000 85% 85,850 35% 35,350 496,000 $ 250,325.00 19,758.00 X 1,336,480.00 970,047.00 $ 2,576,610.00 *Difference due to rounding cost/unit $ 0.00 Materials Conversion $ 250,325 $ 19,758 Costs $ 250,325 Costs $ 19,758 EUP 0 EUP 0 0 0