Exercise 20-9 Weighted average: Costs assigned to output and inventones LO C2, P4 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. 37.000 were in process in the production department at the beginning of April and 250.000 were started and completed in April. Aprils beginning inventory units were 50% complete with respect to materials and 50% complete with respect to labor. At the end of April, 71,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to labor. The production department had $800,000 of direct materials and $300,000 of direct labor cost charged to it during April. Also, its beginning inventory included S30,000 of direct materials cost and $20,000 of direct labor 1&2. Using the weighted-average method, compute the direct materials cost and the direct labor cost per equivalent unit and assign Aprils costs to the department's output. (Round Cost per EUP to 2 decimal places.) Equivalent units of production (EUP) weighted average method EUP. Materials Units Labor rial Equivalent units of production Cost per equivalent unit of production Materials Total Costs Costs Costs EUP EUP Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs to account for Totaaloosts to account for: Total cost5 accounted for Difference due to rounding cost/unit Cost Assignment and Reconciliation Cost funts transferred out EUR Cost per Total cost Direct materials Direct labor Tota costs transferred out EUP Cost per Total cost Costs of ending goods in process Direct materials Direct labor Total cost of ending goods in process Total costs accounted for EUP- Labor