During April, the production department of process manufacturing syste, completed a number of units of production and transfered them to finished goods. Of these transfered units, 38000 were in process in the production department at the beginning of april and 210,000 were started and completed in April. April's beginning inventory units were 70% complete with respect yo materials and 30% complete with respect to labor. At the end of April 57.000 additional units were in process in the production deartment and 60% complete with respect to materials and 20% complete with respect to labor.

The Production department had $700,000 of direct materials and $300,000 of direct labor cost charged to it during April. A;sp, its beginning inventory included $90,000 of direct materials cost and $40,000 of direct labor.

1) Using the weighted-average methof, compute the direct materials cost and the direct labor cost per equivalent unit and assign Aprils costs to departments output. (round "costs per EUP" to 2 decimal places)