8 Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Part 3 of 4 Direct Materials Percent Complete 65% 01:16:58 Conversion Percent Complete 358 Units 81,000 427,000 405,000 103,000 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Skipped 80% 30% (a) Compute the number of units started and completed this period for the first production department. Units started and completed (b) Compute the number of equivalent units of production for both direct materials and conversion for the first production department for April using the FIFO method. Conversion Equivalent units of production: FIFO method Direct Materials Units Percent Added EUP Percent Added EUP Equivalent units of production 0 9 Required information (The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April. Part 4 of 4 Direct Materials Percent Complete 658 Conversion Percent Complete 35% 01:16:44 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 81,000 427,000 405,000 103,000 Skipped BOS 308 The production department had the cost information below. $ 222,485 65,382 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 267,967 1,434,675 1,002,573 2,437,248 $ 2,725, 115 Total costs to account for (a) 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 output-specifically, 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 a Cost per equivalent unit of production: FIFO method Direct Materials Conversion Total costs Costs Costs EUP EUP + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 0 Required b. Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost Total costs to complete Total cost of complete beginning work in process S 0.00 EUP Total cost Cost per EUP S 0.00 S 0.00 S 0.00 0.00 Started and completed Direct materials Conversion Total cost of started and completed Completed and transferred out Ending work in process Direct materials EUP Total cost Cost per EUP $ 0.00 S 0.00 0.00 $ 0.00 Conversion costs Total cost of ending inventory work in process Total costs accounted for