th production department had 850368 of direct materials and 649296 of conversion costs charged to it during april. also its beginning inventory of 167066 consists of 1184742 of direct material and 48594 of conversion costs. 1. computer the direct materials cost per equivalent unit in april. 2. compute the conversion cost per equivalent unit per april. 3. using the FIFO method assign april's costs to the departments output-specifically, its units transferred to the next department and its ending work inventory.