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, 73,000 were in process in the production department at the beginning of April and 292,000 were started and completed in April. April's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 95,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion. The production department had $1,523,378 of direct materials and $758,801 of conversion cost charged to it during April. Also, its beginning inventory of S232,066 consists of $170,472 of direct materials cost and $61,594 of conversion costs. 182. Using the weighted-average method, compute 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.) EUP-Materials % Conversion EUP- Conversion Materials Conversion Costs EUP 0 0 Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials Units completed and transferred out Units in ending inventory Equivalent units of production Cost per Equivalent Unit of Production Costs of beginning inventory Costs incurred this period Total costs Costs - Equivalent units of production EUP Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Direct materials - current period Direct materials - prior period Conversion - current period Conversion - prior period Total costs to account for: $ 0.00 Total costs accounted for Difference due to rounding cost/unit $ 0.00 Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Direct materials $ 0.00 Conversion $ 0.00 Total cost of ending work in process Total costs accounted for Total............. Total cost Total cost 0.00 0.00