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 16-11A FIFO: Costs assigned to output LO C4, P4 The production department had $850,368 of direct materials and $649,296 of conversion costs charged to it during April. Also, its beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 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 to complete beginning work in process Units started and completed Units in ending work in process Equivalent units of production Cost per Equivalent Unit of Production Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Units EUP- % Materials EUP- Materials % Conversion Conversion 60,000 40% 24,000 60% 240,000 100% 240,000 100% 36,000 240,000 82,000 80% 65,600 30% 24,600 382,000 329,600 300,600 Materials Conversion Costs EUP Costs $ 329,600 0.00 EUP $ 300,600 0.00 Required information cost per Equivalent unit of production Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Total costs to account for $ 0.00 Total costs accounted for Difference due to rounding cost/unit $ 0.00 Assignment of Costs to Output of Department Cost of 60,000 units from beginning inventory Beginning inventory Materials to complete Conversion to complete Materiais Conversion Costs Costs EUP $ 329,600 0.00 EUP 300,600 $ 0.00 EUP Cost per EUP Total cost Total costs to complete Total cost of 60,000 units in beginning inventory $ 0.00 Cost of units started and completed this period EUP Cost per EUP Total cost Direct materials $ 0.00 $ 0.00 $ 0.00 0.00 Conversion costs Total cost of 240,000 units started and completed Total cost of 300,000 units transferred out Costs of units in ending inventory Direct materials Conversion costs Total cost of 82,000 units in ending inventory Total costs assigned EUP Cost per Total cost EUP $ 0.00 $ 0.00 $ 0.00 0.00