Options under "Equivalent Units of Production (EUP)- FIFO Method

Total units accounted for; Units completed and transferred out; Units ending work in process; Units started and completed; Units started this period; Units to complete beginning work in process

Options under "Cost per Equivalent Unit of Production"

Costs of beginning goods in process; Cost of ending goods in process; Costs incurred this period; Costs transferred out

Options under "Total Costs to Account for"

Conversion costs-current period; Conversion costs-prior period; Direct materials-current period; Direct materials-prior period

Required information [The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 320,000 units of a product and transferred them to the next department. Of these transferred units, 64,000 were in process in the production department at the beginning of April and 256,000 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, 86,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion. The production department had $868,426 of direct materials and $755,552 of conversion costs charged to it during April. Also, its beginning inventory of $148,647 consists of $133,979 of direct materials cost and $14,668 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 ts ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)