Bison Co., a manufacturing firm, utilizes a process manufacturing system. During April, the first production department of Bison Co. 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 of Hodge Co, had $1,512,630 of direct materials and $991,230 of conversion costs charged to it during April . Also, its April 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 weighted average 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.) The production department of Hodge Co. had $1,512,630 of direct materials and $991,230 of conversion costs charged to it during April. Also, Its April beginning inventory of $242, 340 consists of $206,850 of direct materials cost and $35,490 of conversion cost 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 weighted average 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 1 and 2 Equivalent Units of Production (EUP). Weighted Average Method Units % Materials EUP---Materials % Conversion EUP Conversion Units completed and transferred out 410,000 100% 410,000 100% 410,000 Units in ending Inventory Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs EUP Costs EUP - 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 costunit 5 0.00 EUP Cost per EUP Total cost Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00