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Required information [The following information applies to the questions displayed below.] 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, 78,000 were in process in the production department at the beginning of April and 312,000 were started and completed in April. April's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 100,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. production department had $1,296,225 of direct materials and $929,160 of conversion costs charged to it during April. Also, its inning inventory of $268,115 consists of $231,275 of direct materials cost and $36,840 of conversion costs. Using the weighted-average method, compute the direct materials cost and the conversion cost per equivalent unit and assign il's costs to the department's output. (Round "Cost per EUP" to 2 decimal places.) ivalent Units of Production (EUP)- Weighted Average Method EUP- % Materials EUP- Units Materials Conversion Conversion livalent units of production st per Equivalent Unit of Production Materials Conversion al costs Costs Costs quivalent units of production EUP EUP st per equivalent unit of production (rounded to 2 decimals) al Costs to Account for