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 320,000 units of a product and transferred them to the next department of these transferred units, 64,000 were in process in the production department at the beginning of April and 256,000 were started and completed in April. Aprills beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 86,000 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 $868,426 of direct materials and $755,552 of conversion costs charged to it during April. Also, its April beginning inventory of $148,647 consists of $133,979 of direct materials cost and $14,668 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 Aprills 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.) 2.55 $ 2.203 Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Direct materials - Current period Conversion - Current period Direct materials - Prior period Conversion - Prior period Total costs to account for: $ 0.00 Total costs accounted for Difference due to rounding cost/unit $ 0.00 Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion EUP Cost per EUP Total cost + EUP Cost per EUP $ 0.00 Total cost $ 0.00 Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for $ 0.00 0.00