During Aprl, 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. Apm'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 $196,30reals cost and $68,624 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 to the department's output Round CoatperEup to2decimal-places) alent Units of Production (EUPY-Weighted Average Ma EUP- Unts |%Conversion Materals Equivalent units of production st per Equivalent Unit of Producton Maberials Total costs Costs Coats -Equivalent unies of production EUP EUP Cost par equivalant unt of productio (ounded t0 2 dacimals Costs to Account for Total costs to account for Total costs accounted fo Dfferenca dua to rounding cospunt Cest ef units ansfened out EUP Cost per EP Total cost Direct materials Conversion Total costs transferred out Costs of endng work EUP Cost per EPTtal cost process Direct materials Conversion 0.00 Total cost of ending work in process Total costs accouned for 3. Prepare the number of equivalent units with respect to both materials used and conversion costs in the production department for April using the FIFO method Equivalent Units of Production FIFO Units "h Materials : EUP-Materials | % Conversion : EUP Equvalent unts of production