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.)