[The following information applies to the questions displayed below.) 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 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 April beginning inventory of $167066 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.) 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 % Materials EUP Materials % Conversion EUP-Conversion Required 1 and 2 Equivalent Units of Production (EUP)-Weighted Average Method Units Units completed and transferred out 300,000 Units in ending inventory 82,000 Equivalent units of production 382,000 Cost per Equivalent Unit of Production % Materials 100% 80% EUP-Materials 300 000 65,600 365,600 Materials % Conversion 100% 30% EUP Conversion 300,000 24,600 324,600 Conversion Total costs Costs EUP Costs EUP -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: 0 0 $ 000 Total costs to account for Total costs accounted for $ 0.00 Total costs to account for Total costs accounted for Difference due to rounding cost/unit $ 0.00 EUP Cost per EUP Total cost 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 Total cost Cost per EUP $ 0.00 $ $ 0.00 000 0.00