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[The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 320,000 units of a product and transferred them to the next department. Of these transferred units, 64,000 were in process in the production department at the beginning of April and 256,000 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, 86,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.

The production department had $868,426 of direct materials and $755,552 of conversion costs charged to it during April. Also, its April beginning inventory of $148,647 consists of $133,979 of direct materials cost and $14,668 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 Aprils costs to the departments outputspecifically, 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	EUPMaterials	% Conversion	EUPConversion
		100%		100%
Units in ending inventory	86,000	85%	73,100	35%
Equivalent units of production	86,000		73,100
Cost per Equivalent Unit of Production			Materials		Conversion
Costs incurred this period			$868,426		$755,552
Total costs		Costs		Costs
Equivalent units of production		EUP		EUP
Cost per equivalent unit of production (rounded to 2 decimals)			0		0
Total Costs to Account for:
Direct materials - Prior period	$133,979.00
Conversion - Prior period	14,668.00
Direct materials - Current period	868,426.00
Conversion - Current period	755,552.00
Total costs to account for:	$1,772,625.00
Total costs accounted for
Difference due to rounding cost/unit	$0.00
Required 3.
Cost Assignment and Reconciliation
Cost of units transferred out	EUP	Cost per EUP	Total cost
Direct materials
Conversion
Total costs transferred out
Costs of ending work in process	EUP	Cost per EUP	Total cost
Direct materials	73,100	$0.00	$0.00
Conversion	30,100	$0.00	0.00
Total cost of ending work in process				0.00
Total costs accounted for				$0.00