Direct Materials Conversion Units Percent Complete Percent Complete Beginning work in process inventory 63,000 758 258 Units started this period 337,000 Completed and transferred out 315,000 Ending work in process inventory 85,000 80% 30% Exercise 20-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 131,555 24,120 $ 155,675 1,533,900 Total costs to account for 825,945 707,955 $ 1,689,575 a. Compute cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 decima poes.) b. Using the weighted average method, assign April's costs to the department's output-specifically, its units transfened to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: Weighted average method Direct Materials Conversion: Total costs Costs Costs aces a. Compute cost per equivalent unit for both direct materials and conversion. (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. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: Weighted average method Direct Materials Conversion Total costs +Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials: Conversion Total cost of ending work in process Total costs accounted for Costs EUP EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 Costs EUP 0