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 April 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 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.)

Required 1. and 2.
Equivalent Units of Production (EUP)- Weighted Average Method
	Units	% Materials	EUPMaterials	% Conversion	EUPConversion
Equivalent units of production
Cost per Equivalent Unit of Production			Materials		Conversion
Total costs		Costs		Costs
Equivalent units of production		EUP		EUP
Cost per equivalent unit of production (rounded to 2 decimals)			0		0
Total Costs to Account for:
Total costs to account for:	$0.00
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
Costs of ending work in process	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion		$0.00	0.00
Total cost of ending work in process
Total costs accounted for