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, 70.000 were in process in the production department at the beginning of April and 280,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 92.000 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 $1062,050 of direct materials and $750,904 of conversion costs charged to it during April. Also, its beginning inventory of $210,036 consists of $158,320 of direct materials cost and $51,716 of conversion costs. 182. 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 % Material Materials Conversion EUP Conversion Equivalent units of productio Cost per Equivalent Unit of Production Conversion Total costs Costs EUP - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: EUP Cost per EUP Total cost 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 Costs of ending work in process Direct materials EUP Cost per EUP Total cost Conversion Total cost of ending work in process Total costs accounted for