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.) inces Required 1, and 2. Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials EUP-Materials % Conversion EUP-Conversion Units completed and transferred out 380.000 Units in ending inventory 98,000 100% 85% 380.000 83,300 100% 35% 380,000 34,300 Equivalent units of production 478,000 U483300 414.300 Cost per Equivalent Unit of Production Materials Conversion $ 180,444 $ 45,559 1,278,951 345,185 Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for Costs $ EUP 1,459,306 403,300 $3.15 Costs $ 890,745 EUP 414,300 $ 215 Total costs to account for Total costs accounted for Difference due to rounding count Required 3 $ 180,444.00 1,278,951.00 45.500.00 2.350.140.00 $3.855.004 00 0.00 Cost Assignment and Reconciliation Cast of units transferred out EUP Dired materials Conversion 380.000 380,000 Cost per EUP 3.15 Total cost $1,107,000.00 1.700.00 Total costs transferred out $127.700.00 Costs of ending work in process EUP Cost per EUR Total cost Dired materials $ Conversion $ 3155 0,00 0.00 0.00 Total cost of ending work in process Total costs accounted for