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, 76,000 were in process in the production department at the beginning of April and 304,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 98,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.

The production department had $1,278,951 of direct materials and $845,186 of conversion costs charged to it during April. Also, its beginning inventory of $226,003 consists of $180,444 of direct materials cost and $45,559 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 departments output. (Round "Cost per EUP" to 2 decimal places.)

Equivalent Units of Production (EUP)- Weighted Average Method EUP- EUP Materials Conversion Conversion Units % Materials Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: EUP EUP 0.00 Total costs to account for: Total costs accounted for Difference due to rounding cost/unit 0.00 ost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Cost per EUP Total cost 0.00 S Costs of ending work in process EUP Direct materials 0.00 Conversion $0.00 0.00 Total cost of ending work in process Total costs accounted for