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 355.000 units of a product and transferred them to the next department of these transferred units, 71000 were in process in the production department at the beginning of April and 284 000 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. 93.000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion The production department had $1106.991 of direct materials and $800.823 of conversion costs charged to it during April. Also, its beginning inventory of $207646 consists of $165,239 of direct materials cost and $42.407 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 FIFO 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 Total Costs to Account for Direct materials properiod Conversion costs - pnor penod Direct materials current period Conversion costs current period Total costs to account for Total costs accounted for Difference due to rounding costunt S 7,100.00 800 823.00 392,550 00 367 350 00 51 567 82300 2.115,400.00 $(547,63700)