The following information applies to the questions displayed below) 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 78.000 were in process in the production department at the beginning of April and 312.000 were started and completed in April, Art's beginning inventory units were 75% complete with respect to materials and 25% complete with respect to conversion. At the end of April, 100.000 additional units were in process in the production department and were 80% complete with respect to materials and 30% complete with respect to conversion Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $1.296.225 of direct materials and $929,160 of conversion costs charged to it during pril. Also, its beginning inventory of $268.115 consists of $231.275 of direct materials cost and $36,840 of conversion costs 1&2. Using the weighted average method, compute the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the department's output. (Round "Cost per EUP" to 2 decimal places.) Equivalent Units of Production (EUP)-Weighted Average Method Unite % EUP- % FUP Materials Materials Conversion Conversion Units completed and transferred out Units in ending inventory Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs of beginning inventory "Costs incurred this period Total costs Costs Costs + Equivalent units of production EUP EUP Cost per equivalent unit of production (rounded to 2 0 decimals) Total Costs to Account for: Direct materials - Prior period Conversion - Prior period Direct materials - Current period Conversion - Current period Total costs to account for: $ 0.00 Total costs accounted for Difference due to rounding costunit $ 0.00 Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per Total cost EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP ou per Total cost Direct materials 0.00 $ 0.00 Conversion $ 0.00 0.00