Use the following information for the Exercises below. [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, 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 Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $850,368 of direct materials and $649,296 of conversion costs charged to it during April. Also, its beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 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 Units EUP Materials Materials Conversion EUP Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Cost FUP - Equivalent units of production Cost per equivalent unit of production rounded to 2 decimals) Total Costs to Account for Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: . EUP Cost per EUP Total cost Total costs to account for Total costs accounted for Difference due to rounding cost/unit 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 costs accounted for EUP Cost per EUP Total cost