18 2.84/4 points awarded During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to labor. At the end of April, 82,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to labor The production department had $850,000 of direct materials and $650,000 of direct labor cost charged to it during April. Also, its beginning inventory included $118,840 of direct materials cost and $47.890 of direct labor. 182.Using the weighted-average method, compute the direct materials cost and the direct labor cost per equivalent unit and assign April's costs to the department's output (Round "Cost per EUP" to 2 decimal places.) Scored % Labor EUP. Labor EUP. Materials 300,000 > 100N 3096 Equivalent units of production (EUP)-weighted average method % Units Materials Units to complete beginning goods in process 300,000 100% Units of ending goods in process 82.000 80% Equivalent units of production 382,000 Cost per equivalent unit of production Costs of beginning goods in process Costs incurred this period Total costs Costs - Equivalent units of production EUP Cost per equivalent unit of production (rounded to 2 decimals) Total costs to account for 300,000 24.000 324,600 Labor 48,504 oo 65.000 365.000 Materials $ 118,472 850,308 3 $ 908.840 365,600 $ 2.65 Costs EUP 649,2903 $ 697.899 324,600 2.15 3