POCU ULIDW] During April, the first production department of a process manufacturing system completed its work on 395.000 units product and transferred them to the next department. Of these transferred units, 79,000 were in process in the produc department at the beginning of April and 316,000 were started and completed in April. April's beginning inventory unit were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 101.00 additional units were in process in the production department and were 85% complete with respect to materials and 39 complete with respect to conversion The production department had $1,336,480 of direct materials and $970,047 of conversion costs charged to it during April. Als April beginning inventory of $270,083 consists of $250,325 of direct materials cost and $19.758 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 weighted average method, assign April's costs to the department's output-specifically, its units transferred to the department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Required 1. and 2. Equivalent Units of Production (EUP) Weighted Average Method Units % Materials EUP-Materials % Conversion EUP Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for