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 $1165180 of direct materials and $779.000 or conversion costs charged to it during April. Also, its April beginning inventory of $189.570 consists of $172.070 or direct matenals 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 z decimal places) 3. Using the weighted average method, assign April's costs to the department output specifically its units transferred to the next department and its ending work in process inventory (Round "Cost per EUPto 2 decimal places)