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 an 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 16-9 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. beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 of conversion costs. 1&2. Using the weighted average method, compute the direct materials cost and the conversion cost per equivalent unit and as April's costs to the department's output. (Round "Cost per EUP" to 2 decimal places.) Equivalent Units of Production (EUP)-Weighted Average Method Equivalent Units of Production (EUP)-Weighted Average Method Units % Materials EUP Materials % Conversion EUP- Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs EUP EUP + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: 0 Total costs to account for $ 0.00 Total costs accounted for $ 0.00 Difference due to rounding cost/unit Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out EUP Cost per EUP Total cost Costs of ending work in process Direct materials $ 0.00 $ 0.00 Conversion $ 0.00 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 $ 0.00 Conversion $ 0.00 0.00 Total cost of ending work in process Total costs accounted for