Required information

[The following 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, 81,000 were in process in the production department at the beginning of April and 324,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 103,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion.

Prepare the number of equivalent units with respect to both materials used and conversion costs in the production department for April using the FIFO method.

Equivalent Units of Production - FIFO
	Units	% Materials	EUP- Materials	% Conversion	EUP-Conversion
Total units accounted for		100%
Units in ending work in process		80%
Equivalent units of production	0

The production department had $1,434,675 of direct materials and $1,002,573 of conversion costs charged to it during April. Also, its beginning inventory of $287,867 consists of $222,485 of direct materials cost and $65,382 of conversion costs. Using the FIFO method, prepare the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the departments output. (Round "Cost per EUP" to 2 decimal places.)

Equivalent Units of Production (EUP)- FIFO Method
	Units	% Materials	EUP- Materials	% Conversion	EUP-Conversion
Equivalent units of production	0
Cost per Equivalent Unit of Production			Materials		Conversion
Total costs		Costs		Costs
Equivalent units of production		EUP	0	EUP	0
Cost per equivalent unit of production (rounded to 2 decimals)			0		0
Total Costs to Account for:
Total costs to account for:	$0.00
Total costs accounted for
* Difference due to rounding cost/unit	$0.00
Assignment of Costs to Output of Department
Cost of 81,000 units from beginning inventory
Beginning inventory
	EUP	Cost per EUP	Total cost
Materials to complete
Conversion to complete
Total costs to complete
Total cost of 81,000 units in beginning inventory				$0.00
Cost of units started and completed this period	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion costs		$0.00	0.00
Total cost of 324,000 units started and completed
Total cost of 405,000 units transferred out
Costs of units in ending inventory	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion costs		$0.00	0.00
Total cost of 103,000 units in ending inventory
Total costs assigned