8)

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, 64,000 were in process in the production department at the beginning of April and 256,000 were started and completed in April. Aprils beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 86,000 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 $930,368 of direct materials and $689,296 of conversion costs charged to it during April. Also, its beginning inventory of $187,066 consists of $134,472 of direct materials cost and $52,594 of conversion costs.

Using the FIFO method, prepare the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the departments output.(Round "Cost per EUP" to 2 decimal places.)