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, 64,000 were in process in the production department at the beginning of April and 250,000 were started and completed in April. April's beginning inventory units were 40% complete with respect to materials and 60% complete with respect to labor. At the end of April, 80,000 additional units were in process in the production department and were 70% complete with respect to materials and 70% complete with respect to labor. The production department had $935,000 of direct materials and $682,000 of direct labor cost charged to it during April. Also, its beginning inventory included $119,840 of direct materials cost and $49,890 of direct labor. 1. Using the FIFO method, compute the direct materials cost and the direct labor cost per equivalent unit for the department. (Due to rounding of cost per unit, the total costs accounted for in the cost summary may not equal to sum of all the costs given in the problem. Round your answers to 2 decimal places. Omit the "$" sign in your response.) Cost per equivalent unit Direct Materials EUP $ $ Direct Labor EUP 2. Using the FIFO method, assign April's costs to the department's output-specifically, its units transferred to finished goods and its ending goods in process inventory. (Due to rounding of cost per unit, the total costs accounted for in the cost summary may not equal to sum of all the costs given in the problem. Round your intermediate calculations and final answer to 2 decimal places. Omit the "$" sign in your response.) Total costs transferred out Total costs of ending goods in process Total cost