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During April, the first production department of a process manufacturing system completed its work on 310,000 units of a product and transferred them to the next department. 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. The production department had $817,858 of direct materials and $689,000 of conversion costs charged to it during April. Also, its beginning inventory of $159,422 consists of $126,862 of direct materials cost and $32,560 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 Units % Materials EUP-Materials % Conversion EUP-Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs EUP EUP Total costs = Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 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 62,000 units from beginning inventory Beginning inventory EUP Cost per EUP Total cost Materials to complete Conversion to complete Total costs to complete Total cost of 62,000 units in beginning inventory Cost per Cost of units started and completed this period EUP EUP Total cost Direct materials Conversion costs Total cost of 248,000 units started and completed Total cost of 310,000 units transferred out Costs of units in ending inventory EUP Cost per Total cost EUP Direct materials Conversion costs Total cost of 84,000 units in ending inventory Total costs assigned

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