Equivalent Units of Production (EUP)- FIFO Method
	Units	% Materials	EUP- Materials	% Conversion	EUP-Conversion
Units to complete beginning work in process		20%		80%
Units started and completed		100%		100%
Units in ending work in process		85%		35%
Equivalent units of production	0
Cost per Equivalent Unit of Production			Materials		Conversion
Total costs		Costs		Costs
Equivalent units of production		EUP	0	EUP	0
Cost per equivalent unit of production (rounded to 2 decimals)			0		0
Total Costs to Account for:
Total costs to account for:	$0.00
Total costs accounted for
* Difference due to rounding cost/unit	$0.00
Assignment of Costs to Output of Department
Cost of 79,000 units from beginning inventory
Beginning inventory
	EUP	Cost per EUP	Total cost
Materials to complete
Conversion to complete
Total costs to complete
Total cost of 79,000 units in beginning inventory				$0.00
Cost of units started and completed this period	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion costs		$0.00	0.00
Total cost of 316,000 units started and completed
Total cost of 395,000 units transferred out
Costs of units in ending inventory	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion costs		$0.00	0.00
Total cost of 101,000 units in ending inventory
Total costs assigned

During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 79,000 were in process in the production department at the beginning of April and 316,000 were started and completed in April. April's beginning inventory units were 80% complete with respect to materials and 20% complete with respect to conversion. At the end of April, 101,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.The production department had $1,336,480 of direct materials and $970,047 of conversion costs charged to it during April. Also, its beginning inventory of $270,083 consists of $250,325 of direct materials cost and $19,758 of conversion costs. Using the FIFO method, prepare the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the departments output. (Round "Cost per EUP" to 2 decimal places.)