During April, the first production department of a process manufacturing system completed its work on 400,000 units of a product and transferred them to the next department. Of these transferred units, 80,000 were in process in the production department at the beginning of April and 320,000 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, 102,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion. The production department had $1.451,226 of direct materials and $989,296 of conversion costs charged to it during April. Also, its beginning inventory of $264.928 consists of $196,304 of direct materials cost and $68,624 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 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.) Required 1. and 2. Equivalent Units of Production (EUP)- FIFO Method Units % Materials EUP-Materials % 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 accounted for *Difference due to rounding cost/unit Required 3. Assignment of Costs to Output of Department Cost of 80,000 units from beginning inventory Beginning inventory EUP Cost per EUP Total cost EUP Cost per Euper Total cost Materials to complete Conversion to complete Total costs to complete Total cost of 80,000 units in beginning inventory Cost of units started and completed this period Direct materials Conversion costs Total cost of 320,000 units started and completed Total cost of 400,000 units transferred out Costs of units in ending inventory Direct materials Conversion costs Total cost of 102,000 units in ending inventory Total costs assigned EUP Cost per EUP Total cost