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 325,000 units of a product and transferred them to the next department of these transferred units, 65,000 were in process in the production department at the beginning of April and 260,000 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, 87.000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion Exercise 03-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $910,750 of direct materials and $707,656 of conversion costs charged to it during April. Also, its April beginning inventory of $185,754 consists of $137,830 of direct materials cost and $47.924 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.) 100% Required 1. and 2 Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP Materials % Conversion EUP-Conversion Units completed and transferred out 325.000 100% 325.000 325,000 Units in ending inventory 87.000 90% 78,300 40% 34,800 Equivalent units of production 412,000 403 300 359,800 Cost per Equivalent Unit of Production Materials Conversion Costs incurred this period $ 910.750 S 707,656 Costs of beginning inventory 137 830 47 924 Total costs Costs S 1,048.580 Costs $ 755,580 - Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) 0 0 Total Costs to Account for: Conversion - Current period nel 3 Next > Required information Materials $ 910.750 137,830 $ 1,048,580 Conversion $ 707.656 47,9241 $ 755,580 Costs EUP Costs EUP 0 0 Cost per Equivalent Unit of Production Costs incurred this period Costs of beginning inventory Total costs Equivalent units of production 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 $ 0.00 Total costs accounted for Difference due to rounding cost/unit $ 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 Total cost $ 0.00 $ 0.00 $ 0.00 0.00