The production department had $1,191,600 of direct materials and $818,688 of conversion costs charged to it during April. Also, its April beginning inventory of $218,952 consists of $200,420 of direct materials cost and $18,532 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.)

1. 139.20

2. 95.14

3. Completed and transferred = $1,874,720

Work in process = $354,512

Explanation:

This question is lacking in details. However, in order to demonstrate how to solve this problem, let us make the following assumptions :

Beginning work in process inventory = 1000 units

Units started in April = 9000 units

Units completed and transferred = 8000 units

Ending work in process inventory = 2000 units

Direct materials utilization = 100%

Conversion cost utilization = 40%

Attached is an excel workbook where the problem is solved in details.

The direct materials cost per equivalent unit for April is calculated as $139.20.

The conversion cost per equivalent unit for April is $95.14.

Total cost assigned to units completed and transferred is $1,874,720.

Total cost assigned to ending work in process is $354,512.

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