During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 37,500 were in process in the production department at the beginning of April and 150,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to labor. At the end of April, 51,250 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to labor. 1. Compute the number of units transferred to finished goods. 2. Compute the number of equivalent units with respect to both materials used and labor used in the production department for April using the weighted average method. The production department described had $531,480 of direct materials and $407,689 of direct labor cost charged to it during April. Also, its beginning inventory included $74,075 of direct materials cost and $28,493 of direct labor. 1. Compute the direct materials cost and the direct labor cost per equivalent unit for the department. 2. Using the weighted average method, assign April's costs to the department's output-specifically, its units transferred to finished goods and its ending goods in process inventory