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The production department had $ 1 , 4 5 2 , 8 3 2 of direct materials and $ 1 , 0 3 5 ,

The production department had $1,452,832 of direct materials and $1,035,300 of conversion costs charged to it during April. Also, its April beginning inventory of $365,638 consists of $339,208 of direct materials cost and $26,430 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 Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)

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