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, 81,000 were in process in the production department at the beginning of April and 324,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 103,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. Exercise 20-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $1,434,675 of direct materials and $1,002,573 of conversion costs charged to it during April. Also, its beginning inventory of $287,867 consists of $222,485 of direct materials cost and $65,382 of conversion costs. 1&2. Using the weighted-average method, compute 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)- Weighted Average Method EUP Materials EUP- Conversion Units % Materials % Conversion nits to complete beginning work in process nits started and completed Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: EUP EUP Total costs to account for Total costs accounted for Difference due to rounding cost/unit Cost Assignment and Reconciliation Cost of units transferred out 0.00 0.00 EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost 0.00 $ 0.00 0.00 Direct materials Conversion 0.00 Total cost of ending work in process Total costs accounted for