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, 60,000 were in process in the production department at the beginning of April and 240,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 82,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. The production department had $850,368 of direct materials and $649,296 of conversion costs charged to it during April. Also, its beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 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 department's output. (Round "Cost per EUP" to 2 decimal places.) The production department had $850,368 of direct materials and $649,296 of conversion costs charged to it during April . Also, its beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 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 department's output. (Round "Cost per EUP" to 2 decimal places.) % Materials EUP- Materials Conversion EUP- Conversion Materials Conversion Costs EUP Costs EUP 0 0 0 0 Equivalent Units of Production (EUP)- FIFO Method Units Units to complete beginning work in process Units in ending work in process Units started and completed Equivalent units of production 0 Cost per Equivalent Unit of Production Costs incurred this period Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Direct materials - prior period Conversion costs - prior period Direct materials - current period Conversion costs - current period Total costs to account for: IS 0.00 Total costs accounted for * Difference due to rounding cost/unit $ 0.00 Assignment of Costs to Output of Department Cost of 60,000 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 60,000 units in beginning inventory IS 0.00 EUP Cost of units started and completed this period Direct materials Conversion costs Total cost of 240,000 units started and completed Total cost of 300,000 units transferred out Cost per EUP $ 0.00 $ 0.00 Total cost 0.00 0.00 Costs of units in ending inventory EUP Cost per EUP $ 0.00 $ 0.00 Total cost 0.00 0.00 Direct materials Conversion costs Total cost of 82,000 units in ending inventory Total costs assigned