Required information megt Duhetto patent of acco150000 Droot and wanted to the parent 78000 Droin the department at the begold 3000 wore and competenting were complete the tomated 25th of 100 000 dat we process in the tower espect to the The production 51296225o concos charged to the Algory 2 Cor. convert 1. Concord Co2 decimal 2. Com the contendo PS2 places) 3. weet Seperti dari youndCore 2 decimet R. Regredinom Paadu Carredonda US EUP $ 90 Tuo con de ce 1 000 He Care DUP Contu To Com Turco CS De EUP Cost 2001 00 00 100 cogno Tutti During April, the first production department of a process manufacturing system completed its work on 390,000 units of a product and transferred them to the next department. 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 The production department had $1,296,225 of direct materials and $929,160 of conversion costs charged to it during April. Also, its April beginning inventory of $268,115 consists of $231.275 of direct materials cost and $36,840 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. Equivalent Units of Production (EUP) Weighted Average Method Units % Materials EUP-Materials % Conversion EUP-Conversion Units completed and transferred out 390,000 Units in ending Inventory Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs EUP Costs EUP Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: 0 Required information Cost per Equivalent Unit of Production Materials Conversion - Costs Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Costs EUP EUP 0 $ 0.00 Total costs to account for Total costs accounted for Difference due to rounding cost/unit $ 0.00 EUP Cost per EUP Total cost Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials 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 EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 0 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 390.000 units of a product and transferred them to the next department 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. Aprils 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 Compute the number of equivalent units with respect to both materials used and conversion used in the first production department for April using the weighted-average method. Equivalent Units of Production Weighted Average Units 5 Materials EUP-Materials Units completed and transferred out 390,000 100% 390,000 Units of ending work in process inventory units 100,000 80% 80,000 Total 490,000 470.000 Conversion 100% 30% EUP Conversion 390,000