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, 74,000 were in process in the production department at the beginning of April and 296,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 96,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion.

The production department had $1,191,600 of direct materials and $818,688 of conversion costs charged to it during April. Also, its beginning inventory of $218,952 consists of $200,420 of direct materials cost and $18,532 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 Materials EUP Conversion Units % Materials % Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: EUP EUP 0 0 Total costs to account for: Total costs accounted for Difference due to rounding costunit 0.00 0.00