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. Or these transferred units, 78,000 were in process in the production department at the beginning of April and 312,000 were started and completed in April. April's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 100,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion Prepare the number of equivalent units with respect to both materials used and conversion costs in the production department for April using the FIFO method. Equivalent Units of Production - FIFO Units % Materials EUP-Materials % Conversion EUP.Conversion Equivalent units of production The production department had $1,296,225 of direct materials and $929,160 of conversion costs charged to it during April. Also, its beginning inventory of $268,115 consists of $231,275 of direct materials cost and $36,840 of conversion costs Using the FIFO method, prepare 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)- FIFO Method Units % Materials EUP. Materials % Conversion onversion EUP Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Costs EUP Costs EUPI 0 0 Total Costs to Account for 000 S 0.00 Total costs to account for: Total costs accounted for * Difference due to rounding cost/unit Assignment of Costs to Output of Department Cost of 78,000 units from beginning inventory Beginning inventory EUP Cost per Total cost EUP Materials to complete Conversion to complete Total costs to complete 79 min EUP Cost per Materials to complete Conversion to complete Total costs to complete Total cost of 78,000 units in beginning inventory Cost of units started and completed this period Direct materials Conversion costs Total cost of 312,000 units started and completed Total cost of 390,000 units transferred out Costs of units in ending inventory Direct materials Conversion costs Total cost of 100.000 units in ending inventory $ $ EUP 0.00 0.00 Total cost $ 0.00 0.00 Cost per Total cost tal cost $ EUP 0.00 0.00 $ 0.00 0.00 Total costs assigned