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[The following information applies to the questions displayed below.] During April, the first production department of a process manufacturing system completed its work on 305,000 units of a product and transferred them to the next department. Of these transferred units, 61,000 were in process in the production department at the beginning of April and 244,000 were started and completed in April. April's beginning inventory units were 65% complete with respect to materials and 35% complete with respect to conversion. At the end of April, 83,000 additional units were in process in the production department and were 85% complete with respect to materials and 35% complete with respect to conversion.

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 Units % Materials EUP- Materials % Conversion EUP- Conversion Equivalent units of production 0

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 FIFO method, assign Aprils costs to the departments outputspecifically, 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)- FIFO Method Units % Materials EUP- Materials % Conversion EUP- Conversion 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 Required 3. Assignment of Costs to Output of Department Cost of 61,000 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 61,000 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 244,000 units started and completed Total cost of 305,000 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 83,000 units in ending inventory Total costs assigned

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