Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Direct Materials Conversion Units 73,000 Percent Complete 75% Percent Complete 25% 387,000 365,000 95,000 85% 35% Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1* The production department had the cost information below. ces Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 172,070 17,500 $ 189,570 1,165,180 779,000 1,944,180 $ 2,133,750 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. Required 2