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Required information \"a\" 4 0\" Use the following Information for the Exercises below. (Algo) [T he following information applies to the questions dispiayed below] 302:\" The rst production department of Stone Incorporated reports the following for April. Direct WW\" Materials Conversion Percent Percent Units Complete Complete El Beginning work in process inventory 84.000 89% 20% 95:0\" Units started this period 442,005 Completed and transferred out 420,000 Ending work in process inventory 105,000 Him _ Exercise 16-11A lAlgo) FIFO: Costs assigned to output LO C2 'E Print The production department had the cost information below. Beginning work in process inventory Re'efences Direct materials 5 339. 208 Conversion 26,430 $ 365, 633 Costs added this period Direct materials 1,452,332 Conversion 1,035,300 2,433,132 Total. costs to account for 3 21353.7 (3) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. (Round "Cost per EUP" to 2 decimal places.) (b) Assign costs to the department's outputspecifically. to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.) Required 3. 0 0 Cost per equivalent unit of production (rounded to 2 decimals) Required b. Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Started and completed EUP Cost per EUP Total cost Direct materials is 0.00 $ 0 Conversion E 0.00 0 Completed and transferred out Ending work in prooess EUP Cost per EUP Total cost Direct materials 3 0.00 $ Conversion _ 0.00 0 Total costs accounted for