[The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 315,000 units of a product and transferred them to the next department. Of these transferred units, 63,000 were in process in the production department at the beginning of April and 252,000 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, 85,000 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 $825,945 of direct materials and $707,955 of conversion costs charged to it during April. Also, its April beginning inventory of $155,675 consists of $131,555 of direct materials cost and $24,120 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.) 3. Using the weighted-average 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)- Weighted Average Method Units Equivalent units of production Cost per Equivalent Unit of Production Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Total costs to account for: Total costs accounted for Difference due to rounding cost/unit % Materials Costs EUP EUP-Materials Materials % Conversion EUP-Conversion Conversion Costs EUP Required 3. Cost Assignment and Reconciliation Cost of units transferred out Direct materials Conversion Total costs transferred out Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP EUP Cost per EUP Cost per EUP Total cost Total cost