D Required information (The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April Direct Materials Conversion Percent Units Complete Percent Complete Beginning work in process inventory 74,800 B0 20 Units started this period 392,000 Completed and transferred out 370,000 Ending work in process inventory 96,000 90 40% The production department had the cost information below. Beginning work in process inventory Direct materials $ 200, 420 The production department had the cost information below Beginning work in process inventory Direct materials $200,428 Conversion Costs added this period Direct materials 1.191, Conversion 818.EE 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.) (6) Assign costs to the department's output-specifically, to the unity transferred out and to the units that remain in work in process 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 Direct Materials Conversion Required a Cost per equivalent unit of production: FIFO method Cost of beginning goods in process Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimal) 101 500 8186 000 S 250 Required by Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Converion EUP Total cost Cost per EUP 250 14.00 Required information EUP Total cost Beginning work in process To complete beginning work in process Direct materials Corversion Cost per EUP 250 16300 EUP Total cost Cost per EUP 250 S 0 Started and completed Direct materials Conversion 0.00 EUP Total cost Completed and transferred out Ending work in process Direct materials Conversion Cost per EUP 250 0.00