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 335,000 units of a product and transferred them to the next department. Of these transferred units, 67,000 were in process in the production department at the beginning of April and 268,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 89,000 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 $960,300 of direct materials and $768,231 of conversion costs charged to it during April. Also, its April beginning inventory of $185,754 consists of $148,455 of direct materials cost and $37,299 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.) Units % Materials EUP- Materials % EUP- Conversion Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Total costs Costs - Equivalent units of production EUP 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 cost/unit Required 3. Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Cost per Costs of ending work in process EUP Total cost EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for