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During April, the production department of a processmanufacturing system completed a number of units of a product andtransferred them to finished goods. Of these transferred units,66,000 were in process in the production department at thebeginning of April and 264,000 were started and completed in April.April's beginning inventory units were 65% complete with respect tomaterials and 35% complete with respect to conversion. At the endof April, 88,000 additional units were in process in the productiondepartment and were 80% complete with respect to materials and 30%complete with respect to conversion.Exercise 3-9 Weighted average: Costs assigned to output andinventories LO C2The production department had $918,775 of direct materials and$723,261 of conversion costs charged to it during April. Also, itsbeginning inventory of $185,284 consists of $142,285 of directmaterials cost and $42,999 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.