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During April, the production department of a process manufacturingsystem completed a number of units of a product and transferredthem to finished goods. Of these transferred units, 71,000 were inprocess in the production department at the beginning of April and284,000 were started and completed in April. April's beginninginventory units were 65% complete with respect to materials and 35%complete with respect to conversion. At the end of April, 93,000additional units were in process in the production department andwere 90% complete with respect to materials and 40% complete withrespect to conversion.

The production department had $1,106,991 of direct materials and$800,823 of conversion costs charged to it during April. Also, itsbeginning inventory of $207,646 consists of $165,239 of directmaterials cost and $42,407 of conversion costs.

1&2. Using the weighted-average method,compute the direct materials cost and the conversion cost perequivalent unit and assign April's costs to the department’soutput. (Round "Cost per EUP" to 2 decimalplaces.)

Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials EUP—Materials % Conversion EUP—Conversion Equivalent units ofproduction Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs ÷ Equivalent units ofproduction EUP EUP Cost per equivalent unit ofproduction (rounded to 2 decimals) Total Costs to Account for: Total costs to accountfor: Total costsaccounted for Difference due torounding cost/unit Cost Assignment and Reconciliation Cost of units transferredout EUP Cost perEUP Totalcost Direct materials Conversion Total costs transferredout Costs of ending work inprocess EUP Cost perEUP Totalcost Direct materials Conversion Total cost of ending work inprocess Total costs accounted for