The production department described in Exercise 16-8 had dollar 850, 368 of direct materials and dollar 649 2 percentage of conversion costs charged to it during April. Also, its beginning inventory of dollar I 67, 066 consists of dollar 118 472 of direct materials cost and dollar 48, 594 of conversion costs. Compute the direct materials cost and the conversion cost per equivalent unit for the department. Using the weighted-average method, assign April's costs to the department's output-specifically, its units transferred to finished goods and its ending work in process inventory.