Explain how you find EUP. thanks

Required information Use the following information for the Exercises below. (Algo) (The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April. Conversion Direct Materials Percent Complete 65% Percent Complete 35% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 76,000 402,000 380,000 98,000 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. $ 180,444 45,559 $ 226,003 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 1,278,951 845,186 2,124,137 $ 2,350,140 a. Compute cost per equivalent unit for both direct materials and conversion. (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. (Round "Cost per EUP" to 2 decimal places.) Direct Materials Conversion $ $ 180,444 1,278,951 45,559 845,186 890,745 Costs $ 1,459,395 Costs $ 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 EUP Direct materials EUP EUP 0 0 Cost per EUP Total cost Conversion Total costs completed and transferred out Ending work in process EUP Total cost Cost per EUP $ 0.00 $ Direct materials 0.00 $ 0.00 0.00 Conversion Total cost of ending work in process Total costs accounted for