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DuringApril, the production department of a process manufacturing systemcompleted a number of units of a product and transferred them tofinished goods. Of these transferred units, 82,000 were in processin the production department at the beginning of April and 328,000were started and completed in April. April's beginning inventoryunits were 70% complete with respect to materials and 30% completewith respect to conversion. At the end of April, 104,000 additionalunits were in process in the production department and were 85%complete with respect to materials and 35% complete with respect toconversion.

The production department had $1,512,630 of direct materials and$991,230 of conversion costs charged to it during April. Also, itsbeginning inventory of $242,340 consists of $206,850 of directmaterials cost and $35,490 of conversion costs.

1&2. Using the weighted-average method, compute the direct materialscost and the conversion cost per equivalent unit and assign April'scosts to the department’s output.(Round "Cost per EUP" to 2 decimal places.)

Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials EUP—Materials % Conversion EUP—Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs ÷ Equivalent units of production EUP EUP 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 Cost Assignment and Reconciliation Cost of units transferred out EUP Cost per EUP Total cost Direct materials Conversion Total costs transferred out Costs of ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for