Ch 03 Ex 3-9 Use the following information for the Exercises below. The following information applies to the questions displayed below 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, 66,000 were in process in the production department at the beginning of April and 264,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 88,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. Exerclse 3-9 Welghted average: Costs assigned to output and Inventorles LO C2 The production department had $918,775 of direct materials and $723,261 of conversion costs charged to it during April. Also, its beginning inventory of $185,284 consists of $142,285 of direct materials cost and $42,999 of conversion costs. 1&2. Using the weighted-average method, compute the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the department's output. (Round "Cost per EUP to 2 declmal pleces.) Equivalent Units of Production (EUP)- Weighted Average Method EUP- Units % Materials | EUP- Equivalent units of production t per Equivalent Unit of P Materials Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for Costs Costs EUP EUP Total costs to account for. Total costs accounted for Difference due to rounding cost/unit t and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials Total cost of ending work in process Total costs accounted for