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, 69,000 were in process in the production department at the beginning of April and 276,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 91,000 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 $960,890 of direct materials and $738,510 of conversion costs charged to it during April. Also, its beginning inventory of $233,655 consists of $208,950 of direct materials cost and $24,705 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 % EUP- % EUP- Materials Materials Conversion Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Total costs to account for: Total costs accounted for * Difference due to rounding cost/unit Assignment of Costs to Output of Department Cost of 69,000 units from beginning inventory Beginning inventory Cost per Total cost EUP EUP Total cost Materials to complete Conversion to complete Total costs to complete Total cost of 69,000 units in beginning inventory Cost of units started and completed this period EUP Cost per Total cost Direct materials Conversion costs Total cost of 276,000 units started and completed Total cost of 345,000 units transferred out Cost per Total cost Costs of units in ending inventory EUP EUP Total cost Direct materials Conversion costs Total cost of 91,000 units in ending inventory