During April, the first production department of a process manufacturing system completed its work on 345,000 units of a product and transferred them to the next department. Of these transferred units, 69,000 were in process in the production department at the beginning of April and 276,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 91,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. The production department had $960,890 of direct materials and $738,510 of conversion costs charged to it during April. Also, its April beginning inventory of $233,655 consists of $208,950 of direct materials cost and $24,705 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 April's costs to the department's output-specifically, 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 completed and transferred out Units in ending inventory Equivalent units of production Cost per Equivalent Unit of Production. Costs of beginning inventory Costs incurred this period Total costs Equivalent units of production Units Cost per equivalent unit of production (rounded to 2 decimals) % Materials EUP-Materials % Conversion EUP-Conversion Costs Materials Costs Conversion EUP EUP 0 0