is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional information for the first process follows. Direct Materials Conversion Beginning work in process inventory Units started this period Units 66,000 Percent Percent Complete Complete 100% 804 937,000 Units completed and transferred out Ending work in process inventory 800,000 203,000 100% 90% Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 456,365 98,270 $ 554,635 3,054,135 1,867,130 4,921,265 $ 5,475,900 Required: 1. Compute equivalent units of production for both direct materials and conversion. Equivalent Units of Production (EUP)-Weighted Average Method Total units Units Direct Materials Percent Complete EUP Percent Complete Conversion EUP is added evenly throughout each process. Direct materials are added at the beginning of the first process. Additional information for the first process follows. Direct Materials Conversion Percent Percent Units: Complete Complete Beginning work in process inventory Units started this period 66,000 100% 80% 937,000 Units completed and transferred out Ending work in process inventory 800,000 203,000 100% 90% Beginning work in process inventory Direct materials Conversion Costs added this period. Direct materials Conversion Total costs to account for $ 456,365 98,270 $ 554,635 3,054,135 1,867,130 4,921,265 $ 5,475,900 2. Compute cost per equivalent unit of production for both direct materials and conversion. Cost per equivalent unit of production Materials Total costs Costs Costs +Equivalent units of production (from part 1) EUP EUP Cost per equivalent unit of production Broy Next Conversion Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for Units Percent Percent Complete Complete 66,000 100% 80% 937,000 800,000 203,000 100% 90% $ 456,365 98,270 $ 554,635 3,054,135 1,867,130 4,921,265 $ 5,475,900 . Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process ventory. (Round "Cost per EUP" to 2 decimal places.) Cost assignment-Weighted average Completed and transferred out Direct materials Conversion EUP Cost per EUP Total cost Ending work in process Direct materials Conversion Total costs accounted for