0 Required information [The following information applies to the questions displayed below] The first production department of Stone Incorporated reports the following for April Direct Units Materials Percent Complete Conversion Percent Complete Beginning work in process inventory 72,000 70% 30% Units started this period 382,000 Completed and transferred out 360,000 Ending work in process inventory 94,000 80% 30% The production department had the cost information below Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $167,920 38,028 $205,948 1,115,920 777,192 1,893,112 $ 2,099,060 a. Compute cost per equivalent unit for both direct materials and conversion. Note: Round "Cost per EUP" to 2 decimal places. b. 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 Note: Round "Cost per EUP" to 2 decimal places.