Beginning work in process inventory	62,000	70%	30%
Units started this period	332,000
Completed and transferred out	310,000
Ending work in process inventory	84,000	90%	40%

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$ 126,862
Conversion	32,560	$ 159,422
Costs added this period
Direct materials	817,858
Conversion	689,000	1,506,858
Total costs to account for		$ 1,666,280

a. Compute cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 decimal places.) b. Using the weighted average method, assign Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)