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. Exercise 03-9 Weighted average: Costs assigned to output and inventories LO C2 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 April's costs to the department's output-specifically, its units transferred to the nex 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 EUP-Materials % Conversion EUP-Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs EUP EUP + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Total costs to account for: Required information Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs EUP EUP + 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. Cost Assignment and Reconciliation Cost of units transferred out Direct materials EUP Cost per EUP Total cost Conversion Total costs transferred out EUP Cost per EUP Total cost Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for