The production department had $1,512,630 of direct materials and $991,230 of conversion costs charged to it during April. Also, its beginning inventory of $242,340 consists of $206,850 of direct materials cost and $35,490 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 FIFO 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)- FIFO Method Equivalent units of production Cost per Equivalent Unit of Production Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: Units % Materials EUP- Materials % Conversion EUP- Conversion Costs EUP Materials Costs EUP G < Prev 2 of 3 Next > Conversion 20 part 2 Equivalent Units Required information Total Costs to Account for Total costs to account for Total costs accounted for Difference due to rounding cost/unit Required 3. Assignment of Costs to Output of Department Cost of 82,000 units from beginning inventory Beginning inventory Materials to complete Conversion to complete Total costs to complete Total cost of 82,000 units in beginning inventory Cost of units started and completed this period Direct materials Conversion costs Total cost of 328,000 units started and completed Saved EUP Cost per EUP Total cost EUP Cost per EUP Total cost ap < Prev 2 of 3 Next > Required information Assignment of Costs to Output of Department Cost of 82,000 units from beginning inventory Beginning inventory Materials to complete Conversion to complete Total costs to complete Total cost of 82,000 units in beginning inventory Cost of units started and completed this period Direct materials Conversion costs Total cost of 328,000 units started and completed Total cost of 410,000 units transferred out Costs of units in ending inventory Direct materials Conversion costs Total cost of 104,000 units in ending inventory Total costs assigned Saved EUP Cost per EUP Total cost EUP Cost per EUP Total cost EUP Cost per EUP Total cost < Prev 82 of 3 Next >