(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 departments 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 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. (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.) \begin{tabular}{|l|l|l|l|l|} \hline Required a. & & Direct Materials & Conversion \\ \hline Cost per equivalent unit of production: FIFO method & & & \\ \hline Cost of beginning goods in process & & 0 & \\ \hline - Equivalent units of production & & & & \\ \hline Cost per equivalent unit of production (rounded to 2 decimals) & & & \\ \hline & & & & \\ \hline Required b. & & & & \\ \hline Cost assignmentFIFO & & & & \\ \hline Beginning work in process & & & & \\ \hline To complete beginning work in process & & & \\ \hline Direct materials & & & & \\ \hline Conversion & & & & \\ \hline & & & & \\ \hline Started and completed & & & & \\ \hline Direct materials & & & & \\ \hline Conversion & & & & \\ \hline & & & & \\ \hline Completed and transferred out & & & \\ \hline Ending work in process & & & \\ \hline Direct materials & & & \\ \hline Conversion & & & \\ \hline & & & \\ \hline \end{tabular}