Exercise 03-9 Weighted average: Costs assigned to output and inventories LO C2 The production department had $868,426 of direct materials and $755,552 of conversion costs charged to it during April. Also, its April beginning inventory of $148,647 consists of $133,979 of direct materials cost and $14,668 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.)