Required Information [The following information applies to the questions displayed below] Durling April, the first production department of a process manufacturing system completed its work on 300,000 units of a product and transferred them to the next department. Of these transferred units, 60,000 were in process In the production department at the beginning of Aprll and 240,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materlals and 40% complete with respect to converslon. At the end of Aprll, 82000 additional units were In process in the production department and were 80% complete with respect to materlals and 30% complete with respect to conversion. The productlon department had $850,368 of direct materlals and $649,296 of conversion costs charged to it durling April. Also, Its April beginning inventory of $167,066 consists of $118,472 of direct materlals cost and $48,594 of conversion costs. 1. Compute the direct materlals cost per equivalent unit for Aprll. (Round "Cost per EUP" to 2 declmal places.) 2 Compute the conversion cost per equlvalent unit for Aprll. (Round "Cost per EUP" to 2 declmal places.) 3. Using the welghted-average method, assign Aprl's costs to the department's output-specifically, Its unlts transferred to the next department and Its ending work In process Inventory. (Round "Cost per EUP" to 2 decimal places.)