During April, the first production department of a process manufacturing system completed its work on 340,000 units of a product and transferred them to the next department. Of these transferred units, 68,000 were in process in the production department at the beginning of April and 272,000 were started and completed in April. April's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 90,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion.

The production department had $1,006,400 of direct materials and $728,770 of conversion costs charged to it during April. Also, its April beginning inventory of $174,580 consists of $151,350 of direct materials cost and $23,230 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 Aprils costs to the departments outputspecifically, 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 Units completed and transferred out 68,000 25% Units started and completed 272,000 100% Equivalent units of production 340,000 Cost per Equivalent Unit of Production EUPMaterials % Conversion EUP-Conversion 17,000 75% 51,000 81,000 40% 36,000 98,000 87,000 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: 0 0 Total costs to account for: $ 0.00 Total costs accounted for Difference due to rounding cost/unit $ 0.00 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 $ 0.00 $ 0.00 Direct materials Conversion $ 0.00 0.00 Total cost of ending work in process Total costs accounted for