Required information Howard Co., a manufacturing firm, utilizes a process manufacturing system. During April, the first production department of Howard Co. completed its work on 350,000 units of a product and transferred them to the next department of these transferred units, 70,000 were in process in the production department at the beginning of April and 280,000 were started and completed in April. April's beginning inventory units were 60% complete with respect to materials and 40% complete with respect to conversion. At the end of April, 92,000 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 of Hodge Co. had $1,062,050 of direct materials and $750,904 of conversion costs charged to it during Aprill. Also, its April beginning inventory of $210,036 consists of $158,320 of direct materials cost and $51,716 of conversion costs. 1. Compute the direct materials cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.) 2. Compute the conversion cost per equivalent unit for April. (Round "Cost per EUP" to 2 decimal places.) 3. 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 1. and 2. Equivalent Unlts of Production (EUP). Weighted Averago Method Units % Materials EUP_Materials % Conversion EUP-Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs Costs EUP Totalcouts Equivalent units of production Cost per equivalent unit of production rounded to 2 decimals) Total Costs to Account for EUP 0 0