During April, the first production department of a process manufacturing system completed its work on 350,000 units of a product and transferred them to the next department. Of these transferred units, 70,000 were in process in the production department at the beginning of April and 280,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 92,000 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 $1,062,050 of direct materials and $750,904 of conversion costs charged to it during April. Also, its beginning inventory of $210,036 consists of $158,320 of direct materials cost and $51,716 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.)

Required 1. and 2. Equivalent Units of Production (EUP)- FIFO Method Units EUP-Materials % Conversion EUP- Conversion % Materials 85% 35% 92,000 280,000 350,000 78,200 32,200 280,000 100% 100% 70,000 40% 28,000 60% 42,000 442,000 456,200 354,200 Materials Conversion Units in ending work in process Units started and completed Units to complete beginning work in process Equivalent units of production Cost per Equivalent Unit of Production Cost of beginning goods in process Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: $ 158,320 $ Costs $ Costs $ 158,320 456,200 51,716 51,716 354,200 EUP EUP $ 0.35 0.15 Direct materials - prior period $ 158,320.00 Conversion costs - prior period 51,716.00 Direct materials - current period 1,062,050.00 Conversion costs - current period 750,904.00 Total costs to account for: $2,022,990.00 Total costs accounted for Difference due to rounding cost/unit $ 0.00 Required 3. Assignment of Costs to Output of Department Cost of 70,000 units from beginning inventory Beginning inventory $ 442,000 Cost per EUP Total cost EUP Materials to complete Conversion to complete Total costs to complete Total cost of 70,000 units in beginning inventory $ 442,000.00 Cost of units started and completed this period EUP EUP Cost per Total cost EUP Direct materials $ 0.00 $ 0.00 Conversion costs $ 0.00 0.00 Total cost of 280,000 units started and completed Total cost of 350,000 units transferred out Costs of units in ending inventory EUP Total cost Cost per EUP $ 0.00 Direct materials $ 0.00 Conversion costs $ 0.00 0.00 Total cost of 92,000 units in ending inventory Total costs assigned