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 $1,165,180 of direct materials and $779,000 of conversion costs charged to it during April. Also, its beginning inventory of $189,570 consists of $172,070 of direct materials cost and $17,500 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 department's output. (Round "Cost per EUP" to 2 decimal places.) Equivalent Units of Production (EUP)- Weighted Average Method EUP EUP Units % Materials % Conversion Materials Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Cost Assignment and Reconciliation Total cost Cost of units transferred out EUP Cost per EUP Direct materials Conversion Total costs transferred out Costs of ending work in process Total cost EUP Cost per EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for