Required Information Use the following information for the Exercises below. [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 Exercise 03-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $1,336,480 of direct materials and $970.047 of conversion costs charged to it during Apni. Also, its April 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 weated-aversoe method assign Aps COB to the department's outout-specifically. Its units transferred to the nex department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Required 1. and 2 Equivalent Units of Production (EUP). Weighted Average Method 5 Materiais EUP Materials Conversion EU Conversion Units completed and transferred out Required information Required 1 and 2 Equivalent Units of Production (EUP)-Weighted Average Method Materials 100% EUP_-Materials Conversion EUP-Conversion Materials Conversion Costs Costs Units completed and transferred out Units in ending inventory Equivalent units of production Cost per Equivalent Unit of Production Costs of beginning inventory 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 Conversion - Prior period Conversion - Current period Direct materials - Pnor period Total costs to account for Total costs accounted for Difference due to rounding count Required 3. universion nor penod Conversion - Current period Direct materials - Prior period Total costs to account for Total costs accounted for Difference due to rounding cost/unit 3 0.00 $ 0.00 EUP Cost per EUP Total cost Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP 0.00 0.00 Total cost $ 0.00 0.00