Blrest Material Percent Complete 703 Recent Complete 77,000 407.000 355,000 99,000 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory 00 Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit, costs assigned to output ond inventory LO P1 $ 225,016 The production department had the cost information below. Beginning work in process inventory Direct materials $ 185,086 Conversion 39,930 Costs added this period Direct saterials 1,332,034 Conversion 915, 420 Total costs to account for 2,262,454 $ 2,472,470 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 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.) Next Direct Material Costs Conta EUP EUP 0 Cost per EUP Total cost Cost por equivalent unit of production: Wolted average method Costs of beginning inventory Costs incurred this period Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out EUP Direct materials Conversion Total costs completed and transferred out EUP Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Total cost 0.00 Cost per EUP 5 0.00 $ 0.00 000