Required information Howard Co a manufacturing firm, utilizes a process manufacturing system. During April, the first production department of Howard Co completed its work on 120,000 units of a product and transferred them to the next department of these transferred units, 84,000 were in process in the production department at the beginning of April and 336,000 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, 106,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion The production department of Hodge Co had $1.452,832 of direct materials and $1.035,300 of conversion costs charged to it during April. Also, its April beginning inventory of $365638 consists of $339,208 of direct materials cost and $26,430 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 next department and its ending work in process inventory (Round "Cost per EUP" to 2 decimal places.) Required 1 and 2 Emalent Units of Production (EUP) Welghted Average Method Lints Materials CUP - Materials Conversion EUR Conversion Equivalent units of production Contar Equivalent Unit of Prediction Mofil Conversion Required information . Equivalent units of production Clot Elvet Untolon 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 Total costs to account for Total costs accounted for Difference due to rounding costunit Total costs accounted for Difference due to rounding cost/unit Required 3. Cost of units transferred out EUP Cost per EUP Total cost Direct materials EUP Cost per EUP Total cost Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for