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, 35,000 were in process in the production department at the beginning of April and 280,000 were started and completed in April. Aprils beginning inventory units were 50% complete with respect to materials and 50% complete with respect to labor. At the end of April, 62,000 additional units were in process in the production department and were 70% complete with respect to materials and 40% complete with respect to labor.

The production department had $800,000 of direct materials and $400,000 of direct labor cost charged to it during April. Also, its beginning inventory included $90,000 of direct materials cost and $50,000 of direct labor.

1&2.	Using the weighted-average method, compute the direct materials cost and the direct labor cost per equivalent unit and assign April's costs to the departments output. (Round "Cost per EUP" to 2 decimal places.)

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Equivalent units of production (EUP)- weighted average method Units % Materials EUP-Materials 17,500 280,000 297,500 % Labor EUP- Labor Units of ending goods in process Units started and completed Equivalent units of production Cost per equivalent unit of production Costs incurred this period 35,000 280,000 315,000 17,500 280,000 297,500 100% 100% Materials Labor Costs Costs otal 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: otal costs accounted for Difference due to rounding cost/unit 0.00 0.00