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, 66,000 were in process in the production department at the beginning of April and 264,000 were started and completed in April. Aprils beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 88,000 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 $970,368 of direct materials and $709,296 of conversion costs charged to it during April. Also, its beginning inventory of $197,066 consists of $142,472 of direct materials cost and $54,594 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 departments output. (Round "Cost per EUP" to 2 decimal places.)

Equivalent Units of Production (EUP)- FIFO Method
	Units	% Materials	EUPMaterials	% Conversion	EUPConversion
Units completed and transferred out	370,000	100%	370,000	100%	370,000
Units in ending work in process	96,000	90%	86,400	40%	38,400
Equivalent units of production
Cost per Equivalent Unit of Production			Materials		Conversion
Total costs		Costs		Costs
Equivalent units of production		EUP	0	EUP	0
Cost per equivalent unit of production (rounded to 2 decimals)			0		0
Total Costs to Account for:
Total costs to account for:	$0.00
Total costs accounted for
Difference due to rounding cost/unit	$0.00
Assignment of Costs to Output of Department
Cost of 66,000 units from beginning inventory
Beginning inventory
	EUP	Cost per EUP	Total cost
Materials to complete
Conversion to complete
Total costs to complete
Total cost of 66,000 units in beginning inventory				$0.00
Cost of units started and completed this period	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion costs		$0.00	0.00
Total cost of 264,000 units started and completed
Total cost of 330,000 units transferred out
Costs of units in ending inventory	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion costs		$0.00	0.00
Total cost of 88,000 units in ending inventory
Total costs assigned