During April, the production department of a process manufacturing system completed a number of units ofa product and transferred them to finished goods. Of these transferred units, 78,000 were in process in the production department at the beginning of April and 312,000 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, 100,000 additional units were in process in the production department and were 80% complete with respect to materials and 30 % complete with respect to conversion. The production department had $1,296,225 of direct materials and $929,160 of conversion costs charged to it during April. Also, its beginning inventory of $268,115 consists of $231,275 of direct materials cost and $36,840 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 Materials Conversion Cost per Equivalent Unit of Production Contn Conte 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 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 0.00 Tatal costs accounted for 60 Required information 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 Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials 0.00 S 0.00 Conversion 0.00 0.00 Total cost of ending work in process Total costs accounted for