Question: during april the production department of a process manufacturing system...
During April, the production department of a process manufacturing system completed a number of units of a product and transferred them to finished goods. Of these transferred units, 76,000 were in process in the production department at the beginning of April and 304,000 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, 98,000 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 had $1,278,951 of direct materials and
$845,186 of conversion costs charged to it during April. Also, its
beginning inventory of $226,003 consists of $180,444 of direct
materials cost and $45,559 of conversion costs.
Using the FIFO method, prepare the direct materials cost and the conversion cost per equivalent unit and assign April's costs to the department’s output. (Round "Cost per EUP" to 2 decimal places.)
PLEASE use this table format.