During April, the first production department of a process manufacturing system completed its work on 365,000 units of a product and transferred them to the next department of these transferred units, 73,000 were in process in the production department at the beginning of April and 292,000 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, 95,000 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 $1,165,180 of direct materials and $779,000 of conversion costs charged to it during April. Also, its April beginning inventory of $189,570 consists of $172,070 of direct materials cost and $17,500 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.) EUP-Materials % Conversion EUP--Conversion Materials Conversion Required 1. and 2. Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials Units completed and transferred out Units in ending inventory Equivalent units of production Cost per Equivalent Unit of Production Costs incurred this period Costs of beginning inventory Total costs Costs Equivalent units of production EUP Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Conversion - Current period Conversion - Prior period Direct materials - Current period Direct materials - Prior period Costs EUP 0 0 $ 0.00 Direct materials - Prior period Total costs to account for: Total costs accounted for Difference due to rounding cos/unit $ 0.00 Required 3. Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials EUP Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Cost per EUP $ 0.00 Total cost $ 0.00 $ 0.00 0.00