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 395,000 units of product and transferred them to the next department of these transferred units, 79,000 were in process in the production department at the beginning of April and 316,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion At the end of April, 101.000 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 $1,336.480 of direct materials and $970.047 of conversion costs charged to it during April. Also, its April beginning inventory of $270,083 consists of $250,325 of direct materials cost and $19758 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 departments output-specifically, its units transferred to the next department and its ending work in process inventory (Round "Cost per EUP" to 2 decimal places.)