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, 62,000 were in process in the production department at the beginning of April and 248,000 were started and completed in April. April's beginning inventory units were 70% complete with respect to materials and 30% complete with respect to conversion. At the end of April, 84,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion. Exercise 20-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $817,858 of direct materials and $689,000 of conversion costs charged to beginning inventory of $159,422 consists of $126,862 of direct materials cost and $32,560 of conversion costs during April. Also, its 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 EUP Materials EUP Conversion Units % Materials % Conversion Units completed and transferred out Units in ending inventory 310,000 310,000 310,000 100% 100% 75,600 84,000 90% 40% 33,600 Equivalent units of production 394,000 385,600 343,600 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 decimals) 0 0 Total Costs to Account for: Total costs to account for: $ 0.00 Total costs accounted for S 0.00 Difference due to rounding cost/unit Cost Assignment and Reconciliation Total cost Cost of units transferred out EUP Cost per EUP Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials S 0.00 S 0.00 Conversion S 0.00 0.00 Total cost of ending work in process Total costs accounted for