During April, the first production department of a process manufacturing system completed its work on 420,000 units of a product and transferred them to the next department. Of these transferred units, 84,000 were in process in the production department at the beginning of April and 336,000 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, 106,000 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 $1,452,832 of direct materials and $1,035,300 of conversion costs charged to it during April. Also, its beginning inventory of $365,638 consists of $339,208 of direct materials cost and $26,430 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 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.)

Total Costs to Account for: Direct materials - prior period $ 365,638.00 Conversion costs - prior period 2,488,132.00 Direct materials - current period 2,853,770.00 Conversion costs - current period 2,853,770.00 Total costs to account for: $ 8,561,310.00 Total costs accounted for 2,853,770.00 * Difference due to rounding cost/unit $5,707,540.00