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[The following information apples to the questions displayed below.) Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. October data for the Roasting department follow. Direct Materials Conversion Percent Tercent Complete Complete 1000 300 Beginning work in process Inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 4,400 20.600 25,000 3,800 100 704 5 124,790 Beginning work in process inventory Costs added this period Direct materials Conversion Total costs to account for $ 314,760 1.374,948 1,689,708 5 1,814, 498 3. 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. (Round "Cost per EUP" to 2 decimal places.) 3. 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. (Round "Cost per EUP" to 2 decimal places.) Cost assignment--FIFO Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost Started and completed Direct materials Conversion EUP Cost per EUP Total cost Completed and transferred out Ending work in process Direct materials Conversion EUP Cost per EUP Total cost Total cost accounted for The following information applies to the questions displayed below) The first production department of Stone Incorporated reports the following for April Direct Materials Percent Complete 700 Conversion Percent Complete 300 Beginning work in process inventory Units started this period Completed and transferred out Inding work in process inventory Units 67,000 357.000 335,000 89,000 351 355 Compute the number of equivalent units of production for both direct materials and conversion for April using the welghted average method Equivalent units of production: Weighted average method Direct Materials Units Percent Complete EUP Conversion Percent Complete EUP Total The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process Inventory 67,000 708 308 Units started this period 357,000 Completed and transferred out 335,000 Ending work in process inventory 89,000 858 350 The production department had the cost information below. $ 148,455 37.299 $ 185,754 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 960,200 760 231 1.720,531 $1,914,285 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.) Required a Cost per equivalent unit of production: Weighted average method Direct Materials Conversion Costs EUP Costs EUP EUP Cost per EUP Total cost 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 EUP Cost per EUP Total cost The first production department of Stone Incorporated reports the following for April. Direct Materiat Percent Complete 701 Conversion Percent Complete 300 Beginning work in proces Inventory Units started this period Completed and transferred out Ending work in process inventory Units 67,000 357.000 335,000 89.000 850 350 (a) Compute the number of units started and completed this period for the first production department. Units started and completed (b) Compute the number of equivalent units of production for both direct materials and conversion for the first production department for April using the FIFO method. Equivalent units of production: FIFO method Direct Materials Units Percent EUP Added Conversion Percent EUP Added Equivalent units of production