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During April, the first production department of a processmanufacturing system completed its work on 315,000 units of aproduct and transferred them to the next department. Of thesetransferred units, 63,000 were in process in the productiondepartment at the beginning of April and 252,000 were started andcompleted in April. April's beginning inventory units were 75%complete with respect to materials and 25% complete with respect toconversion. At the end of April, 85,000 additional units were inprocess in the production department and were 80% complete withrespect to materials and 30% complete with respect toconversion.

The production department had $825,945 of direct materials and$707,955 of conversion costs charged to it during April. Also, itsApril beginning inventory of $155,675 consists of $131,555 ofdirect materials cost and $24,120 of conversion costs.

1. Compute the direct materials cost perequivalent unit for April. (Round "Cost per EUP" to 2decimal places.)
2. Compute the conversion cost per equivalent unitfor April. (Round "Cost per EUP" to 2 decimalplaces.)
3. Using the weighted-average method, assignApril’s costs to the department’s output—specifically, its unitstransferred to the next department and its ending work in processinventory. (Round "Cost per EUP" to 2 decimalplaces.)