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 365,000 units of a product and transferred them to the next department. Of these transferred units, 73,000 were in process in the production department at the beginning of April and 292,000 were started and completed in April. April's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 95,000 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 $1,165,180 of direct materials and $779,000 of conversion costs charged to it during April. Also, its April beginning inventory of $189,570 consists of $172,070 of direct materials cost and $17,500 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 Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Costs EUP 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 Conversion Materials EUP Cost per EUP Total cost Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for Costs EUP Conversion