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, 68,000 were in process in the production department at the beginning of April and 272,000 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, 90,000 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 $1,006,400 of direct materials and $728,770 of conversion costs charged to it during April. Also, its beginning inventory of $174,580 consists of $151,350 of direct materials cost and $23,230 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 departments output. (Round "Cost per EUP" to 2 decimal places.)

EUP- Materials EUP- Conversion Units % Materials % Conversion | Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs quivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: EUP EUP Total costs to account for Total costs accounted for Difference due to rounding Cost Assignment and Reconciliation Cost of units transferred out 0.00 cost/unit 0.00 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 $ 0.00 Conversion 0.00 0.00 Total cost of ending work in process Total costs accounted for