HI$-$T Company uses the welghted average method of process costing. Information for the company's first production process follows.

All direct materlals are added at the beginning of this process, and conversion costs are added uniformly throughout the process.

Compute the cost per equivalent unit for both direct materials and conversion.

Note: Round "Cost per EUP" to $2$ decimal places.

Assign costs to the department's output$-$specifically, to the units transferred out and to the units in ending work in process

inventory.

Note: Round "Cost per EUP" to $2$ decimal places.