[The following information applies to the questionsdisplayed below.]

During April, the production department of a process manufacturingsystem completed a number of units of a product and transferredthem to finished goods. Of these transferred units, 62,000 were inprocess in the production department at the beginning of April and248,000 were started and completed in April. April's beginninginventory units were 70% complete with respect to materials and 30%complete with respect to conversion. At the end of April, 84,000additional units were in process in the production department andwere 90% complete with respect to materials and 40% complete withrespect to conversion.

1. Compute the number of units transferred tofinished goods.
2. Compute the number of equivalent units withrespect to both materials used and conversion used in theproduction department for April using the weighted-averagemethod.

Compute the number of units transferred to finished goods.

	Unitstransferred out

Compute the number of equivalent units with respect to bothmaterials used and conversion used in the production department forApril using the weighted-average method.

	Equivalent Units of Production - Weighted Average Units % Materials EUP—Materials % Conversion EUP—Conversion Equivalent units of production

The production department had $817,858 of direct materials and$689,000 of conversion costs charged to it during April. Also, itsbeginning inventory of $159,422 consists of $126,862 of directmaterials cost and $32,560 of conversion costs.

1&2. Using the weighted-average method,compute the direct materials cost and the conversion cost perequivalent unit and assign April's costs to the department’soutput. (Round "Cost per EUP" to 2 decimalplaces.)

Equivalent Units of Production (EUP)- Weighted Average Method Units % Materials EUP—Materials % Conversion EUP—Conversion Equivalent units ofproduction Cost per Equivalent Unit of Production Materials Conversion Total costs Costs Costs ÷ Equivalent units ofproduction EUP EUP Cost per equivalent unit ofproduction (rounded to 2 decimals) 0 0 Total Costs to Account for: Total costs to accountfor: $0.00 Total costsaccounted for Difference due torounding cost/unit $0.00 Cost Assignment and Reconciliation Cost of units transferredout EUP Cost perEUP Totalcost Direct materials Conversion Total costs transferredout Costs of ending work inprocess EUP Cost perEUP Totalcost Direct materials $0.00 $0.00 Conversion $0.00 0.00 Total cost of ending work inprocess Total costs accounted for