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 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. Apri'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 April's costs to the department's output-specifically, its units transferred to the nec department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places) Required 1 and 2 Equivalent Unit of Production (EUP) Weighted Average Metod unt Materiais EUP -Materials Conversion Cup Convention Equivalent units of production coat per Equatent Unit of Production Conversion Costs EUP Total -Touvent units of production Cost per equirt wit of production rounded locals) Total costat Account for Costa CUP Total cost to account for Total cost for Difference to ordings EUP cont pe EUP Total cost Required Con Augnante con Cost of united out Duem Canyon Total costs and Cassing work in proces Drea EUP Cost per EUP Totalcoat Tottending on in