ces The first production department of Stone Incorporated reports the following for April. Direct Materials Units Beginning work in process inventory 61,000 Percent Complete 65% Conversion Percent Complete 35% Units started this period 327,000 Completed and transferred out 305,000 Ending work in process inventory 83,000 85% 35% Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 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 $122,032 41,708 $ 163,740 779,288 659,797 1,439,085 $ 1,602,825 a. Compute cost per equivalent unit for both direct materials and conversion. Note: Round "Cost per EUP" to 2 decimal places. b. Using the weighted average method, assign April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. Note: Round "Cost per EUP" to 2 decimal places. Required a. Cost per equivalent unit of production: Weighted average method Costs of beginning inventory Costs incurred this period Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Direct Materials Conversion $ 122,032 $ 41,708 779,288 659,797 Costs $ 901,320 Costs $ 701,505 EUP EUP 0 0 EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00