A FIFO: Costs assigned to output LO C4, P4
The production department had $850,368 of direct materials and $649,296 of conversion costs charged to it during April. Also, its beginning inventory of $167,066 consists of $118,472 of direct materials cost and $48,594 of conversion costs.

(1) Compute the direct materials cost per equivalent unit for April.
(2) Compute the conversion cost per equivalent unit for April.
(3) Using the FIFO 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.)