During April, the first production department of a process manufacturing system completed its work on 335,000 units of a product and transferred them to the next department. Of these transferred units, 67,000 were in process in the production department at the beginning of April and 268.000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 89,000 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 $960,300 of direct materials and $768.231 of conversion costs charged to it during April. Also, its beginning inventory of $185,754 consists of $148,455 of direct materials cost and $37.299 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 nex department and its ending work in process inventory (Round "Cost per EUP" to 2 decimal places.) EUP-Materials % Conversion EUP-Conversion Required 1. and 2. Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials Units started and completed Units in ending inventory Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs EUP EUP - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: 0 0 S 0.00 Total costs to account for: 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 Conversion Total costs transferred out EUP Costs of ending work in process Direct materials Conversion Total cost of ending work in process Cost per EUP 0.00 0.00 Total cost S 0.00 non 0.00 Total costs accounted for