Chec Required information [The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 305,000 units of a product and transferred them to the next department. Of these transferred units, 61,000 were in process in the production department at the beginning of April and 244,000 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, 83,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion. Compute the number of equivalent units with respect to both materials used and conversion used in the first production department for April using the weighted average method. Equivalent Units of Production - Weighted Average Units % Materials EUP-Materials % Conversion EUP-Conversion Total Required 1. and 2. Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials EUP-Materials % Conversion EUP-Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs EUP EUP - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials EUP Cost per EUP Total cost Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for