Homework: Process Costing Assignment 7 3 Part 4 of 4 points 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 Units Beginning work in process inventory 78,000 Percent Complete 75% Percent Complete 25% Units started this period 412,000 eBook Completed and transferred out 390,000 Ending work in process inventory 100,000 80% 30% Hint Print References Saved 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 $ 231,275 36,840 $ 268,115 1,296,225 929,160 2,225,385 $ 2,493,500 (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.) (b) 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. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.)