2 Required information [The following information applies to the questions displayed below! During April, the first production department of a process manufacturing system completed its work on 300,000 units of a product and transferred them to the next department 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 conversion. At the end of April, 82000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion . The production department had $850,368 of direct materials and 5649 296 of conversion costs charged to it during April. Also, its beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 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 pril (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.) rences Required 1. and 2 Equivalent Units of Production (EUP) FIFO Method Units 5 Materials EUP Materials Conversion EUP Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP 0 0 Tot costs -Equivalent units of production Cout per equivalent unit of production (rounded to 2 decimale) Total Costs to Account for 0 0 w