Required information Use the following information for the Exercises below. 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. Of these transferred units, 75,000 were in process in the production department at the beginning of April and 300,000 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, 97,000 additional units were in process in the production department and were 80 % complete with respect to materials and 30 % complete with respect to conversion Exercise 20-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $1,222,800 of direct materials and $800,574 of conversion costs charged to it during April. Also, its beginning inventory of $228,296 consists of $180,260 of direct materials cost and $48,036 of conversion costs 1&2. Using the weighted-average method, compute 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.) ces Equivalent Units of Production (EUP)- Weighted Average Method % Materials EUP-Materials% Conversion EUP-Conversion Units Units in ending inventory 97,000 80 % 77.600 30% 29,100 Units completed and transferred out Equivalent units of production Cost per Equivalent Unit of Production Costs incurred this period Materials Conversion S 1,222,800 S 800.574 Costs of beginning inventory 180,260 48,036 Total costs Costs 1,403.060 Costs 848,610 + Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) armnvaIRt iunits nrmuCann Required information Costs of beginning inventory 180,260 48,036 Total costs Costs 1,403,060 Costs 848,610 Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Conversion-Current period Conversion-Prior period Direct materials-Current period Direct materials -Prior period Total costs to account for Total costs accounted for 0.00 Difference due to rounding cost/unit $ 0.00 Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials 0,00 S S 0.00 Conversion 0,00 S 0.00 Total cost of ending work in process Total costs accounted for