Required 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, 63,000 were in process in the production department at the beginning of April and 252,000 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 Apri 85,000 additional units were in pr materials and 30% complete with respect to conversion. ocess in the production department and were 80% complete with respect to The production department had $825,945 of direct materials and $707.955 of conversion costs charged to it during April. Also, ts beginning inventory of $155,675 consists of $131,555 of direct material s cost and $24,120 of conversion costs 1&2. Using the April's costs to the department's output.(Round "Cost per EUP" to 2 decimal places.) weighted-average method, compute the direct materials cost and the conversion cost per equivalent unit and assign