THE QUESTION BELOW HAS MULTIPLE PARTS

Required information [The following information applies to the questions displayed below.) During April, the first production department of a process manufacturing system completed its work on 325,000 units of a product and transferred them to the next department. Of these transferred units, 65,000 were in process in the production department at the beginning of April and 260,000 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, 87,000 additional units were in process in the production department and were 90% complete with respect to materials and 40% complete with respect to conversion. The production department had $910,750 of direct materials and $707,656 of conversion costs charged to it during April. Also, its April beginning inventory of $185,754 consists of $137,830 of direct materials cost and $47,924 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 Units of Production (EUP)-Weighted Average Method % EUP % EUP- Units Materials Materials Conversion Conversion Units to complete beginning work in process Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: $ 0.00 Total costs to account for: Total costs accounted for Difference due to rounding cost/unit $ 0.00 Required 3. Cost Assignment and Reconciliation Cost of units transferred out Cost per EUP Total cost Direct materials Conversion Total costs transferred out EUP Total cost Cost per EUP $ 0.00 $ 0.00 Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for $ 0.00 0.00 Prepare the number of equivalent units with respect to both materials and conversion costs in the production department for April using the FIFO method. Equivalent Units of Production - FIFO Un % EUP- Units Materials Materials EUP- Conversion Conversion Equivalent units of production Required 1. and 2. Equivalent Units of Production (EUP)- FIFO Method Units % Materials EUP- Materials % EUP- Conversion Conversion Equivalent units of production Cost per Equivalent Unit of Production Materials Conversion Costs EUP Costs EUP 0 Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total Costs to Account for: $ 0.00 Total costs to account for: Total costs accounted for * Difference due to rounding cost/unit $ 0.00 Required 3. Assignment of Costs to Output of Department Cost of 65,000 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 65,000 units in beginning inventory EUP Tota Total COST Cost of units started and completed this period Direct materials Conversion costs Total cost of 260,000 units started and completed Total cost of 325,000 units transferred out Cost per EUP $ 0.00 $ 0.00 $ 0.00 0.00 EUP Costs of units in ending inventory Direct materials Conversion costs Total cost of 87,000 units in ending inventory Total costs assigned Cost per EUP Total Total cost $ 0.00 $ 0.00 $ 0.00 0.00