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.

The production department had $779,288 of direct materials and $659,797 of conversion costs charged to it during April. Also, its beginning inventory of $163,740 consists of $122,032 of direct materials cost and $41,708 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 FIFO 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)- FIFO Method
	Units	% Materials	EUP- Materials	% Conversion	EUP- Conversion
Equivalent units of production	0
Cost per Equivalent Unit of Production			Materials		Conversion
Total costs		Costs		Costs
Equivalent units of production		EUP	0	EUP	0
Cost per equivalent unit of production (rounded to 2 decimals)			0		0
Total Costs to Account for:
Total costs to account for:	$0.00
Total costs accounted for
* Difference due to rounding cost/unit	$0.00
Required 3.
Assignment of Costs to Output of Department
Cost of 61,000 units from beginning inventory
Beginning inventory
	EUP	Cost per EUP	Total cost
Materials to complete
Conversion to complete
Total costs to complete
Total cost of 61,000 units in beginning inventory				$0.00
Cost of units started and completed this period	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion costs		$0.00	0.00
Total cost of 244,000 units started and completed
Total cost of 305,000 units transferred out
Costs of units in ending inventory	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion costs		$0.00	0.00
Total cost of 83,000 units in ending inventory
Total costs assigned