(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 process at period-end. Use the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. \begin{tabular}{|l|l|l|l|l|} \hline Beginning work in process & & & \\ \hline To complete beginning work in process & EUP & Cost per EUP & Total cost & \\ \hline Direct materials & EUP & Cost per EUP & Total cost & \\ \hline Conversion & & & & \\ \hline Started and completed & & & & \\ \hline Direct materials & & & & \\ \hline Conversion & & & & \\ \hline & EUP & Cost per EUP & Total cost & \\ \hline Completed and transferred out & & & & \\ \hline Ending work in process & & & & \\ \hline Direct materials & & & & \\ \hline Conversion & & & \\ \hline & & & \\ \hline Total costs accounted for & & & \\ \hline \end{tabular} Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. The production department had the cost information below