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, 65,000 were in process in the production department at the beginning of April and 260,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 87,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion.

1. Compute the number of units transferred to finished goods. 2. Compute the number of equivalent units with respect to both materials used and conversion used in the production department for April using the weighted-average method.

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 department's output. (Round "Cost per EUP" to 2 decimal places.) EUP Materials % Conversion EUP- Conversion Materials Conversion Costs EUP EUP Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials Units completed and transferred out 100% Units in ending inventory 60% 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 Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Direct materials - Prior period Direct materials - Current period Conversion - Prior period Conversion - Current period Total costs to account for: Total costs accounted for Difference due to rounding costunit $ 0.00 Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Direct materials Total cost EUP Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Cost per EUP S 0.00 $ 0.00 Total cost $ 0.00 0.00 Prepare the number of equivalent units with respect to both materials used and conversion costs in the production department for April using the FIFO method. Equivalent Units of Production - FIFO Units % Materials EUP-Materials % Conversion EUP-Conversion Equivalent units of production The production department had $910.750 of direct materials and $707.656 of conversion costs charged to it during April. Also, its beginning inventory of $185,754 consists of $137,830 of direct materials cost and $47,924 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 department's output. (Round "Cost per EUP" to 2 decimal places.) Equivalent Units of Production (EUP)- FIFO Method Units % Materials EUP-Materials % Conversion Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP 0 Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: $ 0.00 Total costs to account for: Total costs accounted for $ 0.00 Difference due to rounding cost/unit Assignment of Costs to Output of Department Cost of 65,000 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 65,000 units in beginning inventory Cost of units started and completed this period 0.00 Cost per EUP $ 0.00 Total cost $ 0.00 Direct materials Conversion costs $ 0.00 0.00 Total cost of 260,000 units started and completed Total cost of 325,000 units transferred out Costs of units in ending inventory EUP Cost per Total cost Direct materials EUP 0.00 0.00 $ $ $ 0.00 0.00 Conversion costs Total cost of 87,000 units in ending inventory Total costs assigned