:09 ! Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 66,000 65% 35% Units started this period 352,000 Completed and transferred out 330,000 Ending work in process inventory 88,000 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 $ 142,285 42,999 $ 185,284 1,642,036 918,775 723,261 $ 1,827,320 (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. Note: Round "Cost per EUP" to 2 decimal places. (b) Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in p period-end. Use the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. Required a. Cart nor mutustent unit of production FIFO method Direct Materials Conversion