During April, the first production department of a process manufacturing system completed its work on 355,000 units of a product and transferred them to the next department. Of these transferred units, 71,000 were in process in the production department at the beginning of April and 284,000 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, 93,000 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 $1,106,991 of direct materials and $800,823 of conversion costs charged to it during April. Also, its beginning inventory of $207,646 consists of $165,239 of direct materials cost and $42,407 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 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)- FIFO Method Units % Materials EUP-Materials % Conversion EUP-Conversion 0 Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs EUP 0 EUP Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: 0 0 0 $ 0.00 Total costs to account for: Total costs accounted for * Difference due to rounding costunit 0.001 Assignment of Costs to Output of Department Cost of 71,000 units from beginning inventory Beginning inventory EUP Cost per Total cost EUP Materials to complete Conversion to complete Total costs to complete Total cost of 71,000 units in beginning inventory Cost of units started and completed this period $ 0.00 EUP Cost per Total cost Direct materials EUP 0.00 0.00 $ $ $ 0.00 0.00 Conversion costs Total cost of 284,000 units started and completed Total cost of 355,000 units transferred out Costs of units in ending inventory Cost per EUP Total cost Total cost EUP 0.00 0.00 $ $ $ 0.00 0.00 Direct materials Conversion costs Total cost of 93,000 units in ending inventory Total costs assigned