Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Direct Materials Conversion Percent Percent Complete Complete Unite 60,000 60% 40% 322,000 300,000 82,000 80% 301 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 118,472 48,594 $ 167,066 850,368 649,296 1,499,664 Total costs to account for $ 1,666,730 a. Compute cost per equivalent unit for both direct materials and conversion. Note: Round "Cost per EUP" to 2 decimal places. b. Using the weighted average 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. Note: Round "Cost per EUP" to 2 decimal places.