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. Aprils 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.

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 80% complete with respect to materials and 40% complete with respect to criversion. 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 $150,368 of direct materials and $649, 296 of conversion costs charged to it during Axil. Also, its beginning inventory at $167.066i consists of $118,472 ot direct materials cost and $48,594 of conversion costs. Using the FIFO moltod, prepare the direct rrmaterials ousi arid the conversion cost per equivalent unil urid asskan 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. Conversion Units completed and transferred out % Materials EUP. Materials%Conversion 100% 100% 80% 65,600 30. 12,000 24,600 82,000 Equivalent units of production Cost per Equivalent Unit of Production Conversion Materials $ 118,472 $ 118.472 Costs O EUP Cests EUP Total costs + Equivalent units of production Cost per equivalent urit of production (roundeci to 2 decimals) Total Costs to Account for: Direct materials - prior period Conversion costs - prior period Direct materials - current period Conversion costs - current period Total coats to account for: Total costs accounted for * Difference due to rounding costiunit O Type here to search D e 9 $ 118,472.00 48,594.00 850,368.00 649,296.00 $1,666,730.00 0.00 A D A E 12:29 PM 11/18/2017