[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. production department had $850,368 of direct materials and $649,296 of conversion costs charged to it during April. Also, its nning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 of conversion costs. ompute the direct materials cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.) ompute the conversion cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.) sing the FIFO method, assign April's costs to the department's output-specifically, its units transferred to the next department and nding work in process inventory. (Round "Cost per EUP" to 2 decimal places.)