I need help to understand this part of the question? Which is part 4

Required information ['1' he following information applies to the questions displayed below ] During April. the rst production department of a process manufacturing system completed its work on 375,000 units of a product and transferred them to the next department Ofthese transferred units, 75,000 were in process in the production department at the beginning of April and 300,000 were started and completed in April April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 97000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. The production department had $1,222,800 ofdirect materials and $800,574 of conversion costs charged to it during April. Also, its beginning inventory of $228,296 consists of $180,260 of direct materials cost and $48,036 of conversion costs. 1. Compute the direct materials cost per equivalent unit for April. (Rou rld "Cost: per EUP" to 2 decimal places.) 2. Compute the conversron 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 outputispecically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Requiled 1. and 2. Equivalent units of production 0 Total costs Costs Costs v Equivalent units of production EUP 0 EUF 0 Cost per equivalent unit of production [rounded to 2 decimals) 0 0 Total costs to account tor $ 0.00 Total costs acoounted for ' Drfferenoe due to rounding costfunit $ 0.00 Requiled 3. Cost of 75,000 units from beginning inventory Beginning inventory EUP \"all?\" Total cost Materials to complete Conversion to complete Total costs to complete Total cost of 75,000 Lll'llIS in beginning inventory 3 000 Cost of units started and completed this period EUP COED?\" Total cost Direct materials e 5 0.00 $ 0.00 Conversion costs $ 0.00 0.00 Total cost of 300,000 units started and completed Total cost of 375,000 units transfened out Costs of units in ending inventory EUP magnier Total cost Direct materials e :5 0.00 $ 0.00 Conversion costs $ 0.00 0.00 Total cost of 97,000 units in ending inventory Total costs $99an