During April, the first production department of a process manufacturing system completed its work on 400,000 units of a product and transferred them to the next department. Of these transferred units, 80,000 were in process in the production department at the beginning of April and 320,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 102,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion. Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $1,451,226 of direct materials and $989,296 of conversion costs charged to it during April. Also, its April beginning inventory of $264,928 consists of $196,304 of direct materials cost and $68,624 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	EUPMaterials	% Conversion	EUPConversion
Units completed and transferred out	400,000	100%	400,000	100%	400,000
Units in ending inventory	102,000	90%	91,800	40%	40,800
Equivalent units of production	502,000		491,800		440,800
Cost per Equivalent Unit of Production			Materials		Conversion
Costs incurred this period			$1,451,226		$989,296
Costs of beginning inventory			196,304		68,624
Total costs		Costs	$1,647,530	Costs	$1,057,920
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:
Conversion - Prior period
Direct materials - Prior period
Conversion - Current period	400,000.00
Direct materials - Current period	102,000.00
Total costs to account for:	$502,000.00
Total costs accounted for
Difference due to rounding cost/unit	$0.00
Required 3.
Cost Assignment and Reconciliation
Cost of units transferred out	EUP	Cost per EUP	Total cost
Direct materials			$400,000.00
Conversion
Total costs transferred out
Costs of ending work in process	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion		$0.00	0.00
Total cost of ending work in process
Total costs accounted for