During April, the first production department of a process manufacturing system completed its work on 385,000 units of a product and transferred them to the next department. Of these transferred units, 77,000 were in process in the production department at the beginning of April and 308,000 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, 99,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion.

Compute the number of equivalent units with respect to both materials used and conversion used in the first production department for April using the weighted-average method.

The production department had $1,332,034 of direct materials and $915,420 of conversion costs charged to it during April. Also, its April beginning inventory of $225,016 consists of $185,086 of direct materials cost and $39,930 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 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.)

Equivalent Units of Production - Weighted Average Units % Materials EUPMaterials % Conversion EUPConversion Total Required 1. and 2. Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUPMaterials % Conversion EUP-Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs EUP EUP Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Total Costs to Account for: Total costs to account for: Total costs accounted for Difference due to rounding cost/unit EUP Cost per EUP Total cost Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for