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, 60,000 were in process in the production department at the beginning of April and 240,000 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, 82,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion.

The production department had $850,368 of direct materials and $649,296 of conversion costs charged to it during April. Also, its beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 of conversion costs.

Using the FIFO method, prepare the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the department's output.(Round "Cost per EUP" to 2 decimal places.)

Equivalent Units of Production (EUP)- FIFO Method Units % Materials EUP- Materials % Conversion EUP- Conversion Units to complete beginning work in process 60,000 40% 24,000 60% 36,000 Units started and completed 240,000 100% 240,000 100% 240,000 Units in ending work in process 82,000 80% 65,600 30% 24,600 Equivalent units of production 382,000 329,600 300,600 Cost per Equivalent Unit of Production Materials Conversion Costs incurred this period Total costs Costs Costs + Equivalent units of production EUP 329,600 EUP 300,600 Cost per equivalent unit of production (rounded to 2 decimals) $ 0.00 $ 0.00 Total Costs to Account for:Cost of 60,000 units from beginning inventory Beginning inventory EUP \"Est?" Total cost Materials to complete Conversion to complete Total costs to complete Total cost of 60,000 units in beginning inventory 0.00 Cost of units started and completed this period EUP CoEslther Total cost Direct materials , ....................... , $ 0.00 $ 0.00 Conversion costs $ 0.00 0.00 Total cost of 240,000 units started and completed Total cost of 300,000 units transferred out Costs of units in ending inventory EUP 60:33\" Total cost Direct materials $ 0.00 $ 0.00 Conversion costs $ 0.00 0.00 Total cost of 82,000 units in ending inventory Total costs assigned