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 400.000 units of a product and transferred them to the next department of these transferred units, 80.000 were in process in the production department at the beginning of Apni and 320,000 were started and completed in April. Aprits beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 102.000 additional units were in process in the production department and were 90% complete with respect to materials and 40 complete with respect to conversion The production department had $1.451,226 of direct materials and $989 296 of conversion costs charged to touring April Also, its Apni beginning inventory of $264 928 consists of $196,304 of direct materials cost and $68,624 of conversion costs 1. Compute the direct materials cost per equvalent unit for April (Round "Cost per EUP to 2 decimal places 2. Compute the conversion cost per equivalent unit for April (Round cost per EUPH 2 decimal places.) 3. Using the weighted-average method assign Api's costs to the departments output specifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUR 02 decimal places.) Required 1 and 2 Equivalent Units of Production (EUP) Weighted Average Me conversion Equivalent units of production Cost per Equivalent Unit of Production Total costs -Equivalent units of production Cost per u n production rounded to 2 de Total Costs to Account for Derecede unggu Cost Assignment and Record CHURCU 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 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 EUP Cost per EUP Total cost Required 3 Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total cost transferred out Costs of ending work in process Conversion Tot cost of ending work in process Toto counted for 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 400.000 units of a product and transferred them to the next department of these transferredunt, 80.000 were in process in the production department at the beginning of April and 320,000 were started and completed in Apr il beginning inventory units were 60% complete with tomateras and complete with respect to conversion. At the end of April, 102.000 additional units were in process in production department and were 90% complete with respect to materials and 40% complete with respecto conversion Prepare the number of equivalent units with respect to both matenals and conversion costs in the production department for Apni using the FIFO method. E n t of production The production department had $1451226 of direct materials and $989,296 of conversion costs charged to it during April. Also, its beginning rivertory of $264.92B consists of $196,304 of direct materials cost and $68,624 of conversion costs 1. Compute the direct materials cost per equivalent unn for April (Round "Cost per BUP" 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 FIFO 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 Units S EL Paterials Conversion EUP COVER Equivalent units of production Cost per Equivalent Unit of Production Conversion Costs Costs EUP 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 Required 3. Assignment of Costs to Output of Department Cost of 80,000 units from beginning inventory Beginning inventory EUP Cost per EUP Total cost EUP Cost per EUP Total cost Materials to complete Conversion to complete Total costs to complete Total cost of 80,000 units in beginning inventory Cost of units started and completed this period Direct materials Conversion costs Total cost of 320,000 units started and completed Total cost of 400,000 units transferred out Costs of units in ending inventory Direct materials Conversion costs Total cost of 102,000 units in ending inventory Total costs assigned EUP Cost per EUP Total cost