Thapter 3 Homework During April, the first production department of a process manufacturing system completed its work on 300.000 units of a product and transferred them to the next department 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 wore 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 Part 3 of 3 148 points Exercise 03-11A 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. 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) 2. Using the FIFO 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.) Required 1. and 2 Equivalent Units of Production (EUP)- FIFO Method % Materials Units EUP-Materials Conversion EUP Conversion Det References Equivalent units of production Cost per Equivalent Unit of Production Costs Costs EUP EUP 0 Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for 000 Total costs to account for Total costs accounted for Difference due to rounding cost unit 0.00 Required 3. Assignment of Costs to Output of Departme Cost of 80.000 units from beginning inventory Beginning inventory Cost per EUP Total cost Cost per EUP 0.00 0.00 $ Total cost 000 0.00 Materials to complete Conversion to complete Total costs to complete Total cost of 60.000 units in beginning inventory Cost of units started and completed this period Direct materials Conversion costs Total cost of 240,000 units started and completed Total cost of 300,000 units transferred out Costs of unitsin ending inventory Direct materials Conversion 055 Total cost of 82,000 units in ending inventory Total cost signed Total cost Cost per EUP 000 $