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 380,000 units of a product and transferred them to the next department of these transferred units, 76,000 were in process in the production department at the beginning of April and 304,000 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, 98,000 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 $1,278,951 of direct materials and $845,186 of conversion costs charged to it during April. Also, its April beginning inventory of $226,003 consists of $180,444 of direct materials cost and $45,559 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.) 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 Materials Conversion Costs Costs Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) EUP EUP 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 Direct materials EUP Cost per EUP Total cost Conversion Total costs transferred out Costs of ending work in process Direct materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP Total cost