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, 66,000 were in process in the production department at the beginning of April and 264,000 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, 88,000 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 $918,775 of direct materials and $723,261 of conversion costs charged to it during April. Also, its beginning inventory of $185,284 consists of $142,285 of direct materials cost and $42,999 of conversion costs. 1&2. Using the weighted-average method, compute 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.) Equivalent Units of Production (EUP)-Weighted Average Method Answer is not complete. Units Materials Units completed and transferred out 330,000 Units in ending inventory 88,000 100% 80% EUP- Materials 330,000 70,400 Conversion EUP- Conversion 100% 30% 330,000 Equivalent units of production 418,000 400,400 Cost per Equivalent Unit of Production Materials 26,400 356,400 Conversion Costs of beginning inventory 142,285 $ 42,999 Costs incurred this period 918,775 723,261 Total costs Costs $ 1,061,060 Costs $ 766,260 + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: EUP 400,400 EUP 356,400 2.65 $ 2.15 Direct materials - Current period Conversion - Prior period $ 874,500.00 42,999.00 Total costs to account for Total costs accounted for Difference due to rounding cost/unit Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out $ 917,499.00 186,560.00 $ 730,939.00 EUP Cost per EUP Total cost 330,000 330,000 $ 2.65 $124,528.00 Costs of ending work in process EUP Cost per EUP Total cost Direct materials 70,400 $ 26,400 $ 0.00 2.65 $186,560.00 0.00 Conversion Total cost of ending work in process Total costs accounted for 186,560.00 $186,560.00