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 330,000 units of a product and transferred them to the next department. Of these transferred units, 66,000 were in process in the production department at the beginning of April and 264,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 88,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. The production department had $918,775 of direct materials and $723,261 of conversion costs charged to it during April. Also, its April beginning inventory of $185,284 consists of $142,285 of direct materials cost and $42,999 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 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.) Answer is not complete. Required 1. and 2 Equivalent Units of Production (EUP). Weighted Average Method EUP Units Materials Materials Units completed and transferred out 330,000 100% 330,000 Units in ending inventory 88.000 80% 70,400 Equivalent units of production 418,000 400,400 Cost per Equivalent Unit of Production Materials Conversion 100% 30% EUP Conversion 330,000 26.400 356,400 Conversion 12 009 14 918,775 723,2 of 2 Costs Costs $ 766,2 $ 1,061,060 400,400 EUP EUP 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: Direct materials - Current period $ 185,284.00 Conversion - Current period 1,642,036.00 356,40 2. $ 2.65 $ Total costs to account for: Total costs accounted for Difference due to rounding cost/unit $ 1,827,320.00 1,827,320.00 $ 0.00 Required 3