10 Required information [The following information applies to the questions displayed below.) Skipped During April, the first production department of a process manufacturing system completed its work on 410,000 units of a product and transferred them to the next department. Of these transferred units, 82,000 were in process in the production department at the beginning of April and 328,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 104,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion. The production department had $1,512,630 of direct materials and $991,230 of conversion costs charged to it during April. Also, its beginning inventory of $242,340 consists of $206,850 of direct materials cost and $35,490 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.) Required information 10 Required 1. and 2. Equivalent Units of Production (EUP)- FIFO Method Units % Materials EUP- Materials % Conversion EUP-Conversion Skipped 0 Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs EUP 0 EUP 0 - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: 0 0 Total costs to account for: $ 0.00 Total costs accounted for Difference due to rounding cost/unit $ 0.00 IUI Required information 10 Required 3. Assignment of Costs to Output of Department Cost of 82,000 units from beginning inventory Beginning inventory Skipped Cost per EUP Total cost EUP Materials to complete Conversion to complete Total costs to complete Total cost of 82,000 units in beginning inventory $ 0.00 Cost of units started and completed this period EUP Total cost Cost per EUP $ 0.00 Direct materials $ 0.00 Conversion costs $ 0.00 0.00 Total cost of 328,000 units started and completed Total cost of 410,000 units transferred out Cost per Costs of units in ending inventory EUP Total cost EUP $ 0.00 $ 0.00 Direct materials Conversion costs $ 0.00 0.00 Total cost of 104,000 units in ending inventory Total costs assigned