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Required information Use the following Information for the Exercises below. The following information applies to the questions displayed below) During April, the first production department of a process manufacturing system completed its work on 370,000 units of a product and transferred them to the next department of these transferred units, 74,000 were in process in the production department at the beginning of April and 296,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion At the end of April, 96,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion Exercise 16-11A FIFO: Costs assigned to output LO C4, P4 The production department had $1191,600 of direct materials and $818,688 of conversion costs charged to it during April. Also, its beginning inventory of $218,952 consists of $200,420 of direct materials cost and $18,532 of conversion costs 1. Compute the direct materials cost per equivalent unit for April (Round "Cost per EUP to 2 decimal places.) 2. Compute the conversion cost per equivalent unit for April (Round "Cost per EUP" to 2 decimal places.) 3. Using the FIFO method, assign April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory (Round "Cost per EUP to 2 decimal places.) Required 1 and 2 Equivalen Units of Production (EUP-FIFO Method Unita Materiale EUP-Materials Conversion UP. Conversion Required informats Required and 2 Leden Production UPFO Met Units EUP Materials comerton EUP. Conversion Courts of production Custerlent Unit of Production Materials Conversion Total -quent of production Cost prevalent unit of production front dema) Total Cuttu Retount for Co EUP Costa EUR Toulot to count for Secondo Din the tounding on Required Anment of Coast Output of Department Cost 74000 units from beginning tory Beginning Required information Required 3 Assignmental Contato Output ef Department Cost of 74.000 rss from beginning inventory Beginning inventory EUP Cost per EUP Total EUP Cost pe TUP Total cost Materials to complete Conversion to complete Total cost to complete Total cost of 74,000 units in beginning wory Custofur started and completed this per Direct mail Conversion coste Total cost of 2.000 uris started and completed Total cost of 370,000 units transferred out Costs of unitsin ending inventory Direct materiale Conversion costs Total cost of $6.000 unitsin ending inventory Total costs assigned EUP Cost per EUP Total cost