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, 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 materlals cost and $68,624 of conversion costs. 1&2. Using the weighted-average method, compute the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the department's output. (Round "Cost per EUPIH to 2 decimal places.) Equivalent Units of Production (EUP)-Weighted Average Method EUP- | % Conversion Conversion EUR. Units % Materials | Materials Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costa CosE EUP - Equiva ant units of groduction Coat per equva ent unt of preduczion (rounded to 2 cecimala) Total Costs to Account for EUF % Materials EUP EUP Units %C Equivalent units of production Cost per Equivalent Unit of Production Total costs Costs Costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for EUP EUP Total costs to account for Total costs accounted for Difference due to rounding costunit Cost Assignment and Reconoiliation Cost of units transferred out EUPCost per EUP Total cost Direct materials Conversion Total costs transterred out EUP Cost per EUP Total cost 5 0.0O Costs of ending work in process Direct materiala 0.00 Conversion Total cost of ending work in process Tctal costs accounted for