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 400,000 units of a product and transferred them to the next department of these transferred units, 80,000 were in process in the production department at the beginning of April and 320,000 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, 102,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion. Compute the number of equivalent units with respect to both materials used and conversion used in the first production department for April using the weighted-average method. Equivalent Units of Production - Weighted Average Units % Materials EUP-Materials % Conversion EUP Conversion Total Required information Required 1. and 2 Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP-Materials % Conversion EUP-Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs EUP EUP Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Total costs to account for: Total costs accounted for Difference due to rounding costunit Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials EUP Cost per EUP Total cost Total Costs to Account for: Total costs to account for: Total costs accounted for Difference due to rounding costunit Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Equivalent Units of Production - FIFO Units % Materials EUP-Materials % Conversion EUP-Conversion Equivalent units of production