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, 80,000 were in process in the production department at the beginning of April and 320,000 were started and completed in April Apri s beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 102,000 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 $1,451,226 of direct materials and $989,296 of conversion costs charged to it during April. Also, its beginning inventory of $264,928 consists of $196,304 of direct materials cost and $68,624 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 artment's output (Round "Cost per EUP" to 2 decimal places.) Equivalent Units of Production (EUP)- FIFO Method EUP Units % Materials EUP. Materials % Conversion Equivalent units of production per Equivalent Unit of Production 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 costluni of Costs to Output oft Cost of 80,000 unis from beginning inventory Beginning inventory Cost per Total cost EUP Materials to complete Conversion to complete Total costs to complete Total cost of 80,000 units in beginning inventory Cost per Total cost Cost of units started and completed this period EUP Direct materials Conversion costs Total cost of 320,000 units started and completed Total cost of 400,000 units transferred out Cost perTotal cost Costs of unts in ending inventory EUP Direct materials Conversion costs Total cost of 102.000 units in ending inventory Total costs assigned