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 a 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 beginning inventory of $270,083 consists of $250,325 of direct materials cost and $19,758 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 FIFO method, assign April's 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.) ILD CHUHy WUIN " Pires VCHILUI y fruunu VUS. PEILU - UCLITICI piacca.) Required 1. and 2. Equivalent Units of Production (EUP)- FIFO Method Units EUP. Materials EUP-Conversion % Materials 100% % Conversion 100% 395,000 395,000 395,000 395,000 Materials Conversion Units started and completed Units in ending work in process Units to complete beginning work in process Equivalent units of production Cost per Equivalent Unit of Production Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Conversion costs - current period Costs Costs EUP 0 EUP 0 0 0 $ 970,047.00 Conversion costs - prior period 19,758.00 Direct materials - current period 1,336,480.00 Direct materials - prior period 250,325.00 Total costs to account for: $2,576,610.00 Total costs accounted for * Difference due to rounding cost/unit $ 0.00 1. Ne ul... nnn! 1 I Required information Requirea s. Assignment of Costs to Output of Department Cost of 79,000 units from beginning inventory Beginning inventory EUP Cost per EUP Total cost Materials to complete Conversion to complete Total costs to complete Total cost of 79,000 units in beginning inventory $ $ 0.00 Cost of units started and completed this period EUP Cost per EUP Total cost Direct materials $ 0.00 $ 0.00 Conversion costs $ 0.00 0.00 Total cost of 316,000 units started and completed Total cost of 395,000 units transferred out Costs of units in ending inventory EUP Cost per EUP Total cost $ 0.00 $ 0.00 Direct materials Conversion costs Total cost of 101,000 units in ending inventory $ $ 0.00 0.00 Total costs assigned