Saved During April, the first production department of a process manufacturing system completed its work on 390,000 units of a product and transferred them to the next department. Of these transferred units, 78,000 were in process in the production department at the beginning of April and 312,000 were started and completed in April. April's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 100,000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion. e production department had $1,296,225 of direct materials and $929,160 of conversion costs charged to it during April. Also, its eginning inventory of $268,115 consists of $231,275 of direct materials cost and $36,840 of conversion costs. Compute the direct materials cost per equivalent unit for April (Round "Cost per EUP" to 2 decimal places.) - Compute the conversion cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.) . Using the FIFO method, assign April's costs to the department's output-specifically, its units transferred to the next department and sending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Required 1. and 2. Equivalent Units of Production (EUP)- FIFO Method Units % Materials EUP- Materials % Conversion EUP- Conversion Units to complete beginning work in process 0 Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs 0 0 EUP EUP 0 0 Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for $ 0.00 Total costs to account for Total costs accounted for Difference due to rounding cost/unit $ 0.00 howt Assignment of Costs to Output of Department Cost of 78,000 units from beginning inventory Beginning inventory Cost per EUP Total cost EUP Materials to complete Conversion to complete Total costs to complete $ 0.00 Total cost of 78,000 units in beginning inventory Cost per EUP Total cost Cost of units started and completed this period EUP $ 0.00 $ 0.00 Direct materials $ 0.00 0.00 Conversion costs Total cost of 312,000 units started and completed Total cost of 390,000 units transferred out EUP Costs of units in ending inventory Cost per Total cost EUP $ 0.00 $ 0.00 Direct materials $ 0.00 0.00 Conversion costs Total cost of 100,000 units in ending inventory Total costs assigned