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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.

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 departments output. (Round "Cost per EUP" to 2 decimal places.)

Equivalent Units of Production (EUP)- FIFO Method EUP Units % Conversion | Conversion % Materials EUP-Materials 100% 100% Units started and completed Units in ending work in process 82,000 80% 65,600 30% 24,600 82,000 Equivalent units of production Cost per Equivalent Unit of Production Costs incurred this period Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Direct materials prior period Conversion costs - prior period Direct materials current period Conversion costs - current period Total costs to account for Total costs accounted for Materials $ 850,368 $ 850,368 Conversion $649,296 $649,296 Costs Costs EUP EUP $ 118,472.00 48,594.00 850,368.00 649,296.00 $ 1,666,730.00 Difference due to rounding cost/unit 0.00