During April, Bufkin Company, which uses the weighted average method of process costing, completed and transferred out 600,000 units of its product. Of these transferred units, 120,000 were in process at the beginning of April and 480,000 were started and completed in April. April's beginning units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 200,000 additional units were in process. These units in process were 80% complete with respect to materials and 30% complete with respect to conversion. Bufkin had the following costs incurred: Direct Materials Conversion $ 280,000 Beginning WIP, April 1 Added in April $ 155,000 $1,000,000 $2,000,000 Compute the direct materials cost per EUP and the conversion cost per EUP for April. 53.00 per EUP DM and $1.75 per EUP con 53.16 per EUP DM and $1.70 per EUP conv O $2.63 per EUP DM and $1.51 per EUP conv O $3.00 per EUP DM and $1.52 per EUP conv 53.80 per EUP DM and $1.93 per EUP conv