The following information applies to the questions displayed below! During April, the first production department of a process manufacturing system completed its work on 305,000 units of a product and transferred them to the next department of these transferred units, 61,000 were in process in the production department at the beginning of April and 244 000 were started and completed in April. April's beginning inventory units were 65% complet with respect to materials and 35% complete with respect to conversion At the end of April, 83,000 additional units were in process in the production department and were 85% complete with respect to matenals and 35% complete with respect to conversion Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $779.288 of direct materials and $659.797 of conversion costs charged to it during April. Also, its April beginning inventory of $163,740 consists of $122.032 of direct materials cost and $41708 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 Units completed and transferred out 305.000 1% 305.000 1% 305,000 Units in ending inventory 83,000 1% 70.550 0% 29,050 Equivalent units of production 388,000 375550 334050 Cost per Equivalent Unit of Production Materials Conversion Costs of beginning inventory 5 122.032 Costs incurred this period 779.288 Total costs Costs 5 901 320 Costs -Equivalent units of production EUP EUP Cost per equivalent of production (rounded to 2 decimals) 0 Total Costs to Account for $ 0.00 Totalcoats to account for Total cost accounted for Difference due to round cost 5 000 Required Cost Assignment and Reconcilio 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 conts accounted for EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00