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, 60,000 were in process in the production department at the beginning of April and 240,000 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, 82.000 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 $850,368 of direct materials and $649.296 of conversion costs charged to it during April. Also, Iits beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 of conversion costs. 1&2. Using the welighted-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.) Equivalent Units of Production (EUP)- Weighted Average Method EUP- Materials EUP- Conversion Units % Materials % Conversion 300,000 Units completed and transferred out Units to complete beginning work in process Equivalent units of production 100 % 300,000 100% 300,000 82,000 80% 65,600 30% 24,600 382,000 365,600 324,600 Cost per Equivalent Unit of Production Materials Conversion Cost per Equivalent Unit of Production Materials Conversion Costs of beginning inventory $ 118,472 S 48,594 Costs incurred this period 850,368 649,296 Total costs $ 697,890 324,600 Costs 968 840 Costs $ - Equivalent units of production 365,600 EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) 2.65 $ 2.15 Total Costs to Account for: Total costs to account for $ 0.00 Total costs accounted for Difference due to rounding cost/unit $ 000 Cost Assignment and Reconciliation Cost of units transferred out Direct materials EUP Cost per EUP Total cost Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials 0.00 $ $ 0.00 Conversion $ 0.00 0.00