I only need PART B!

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 71, eee 377,000 355, eee 93, eee 90% 40% 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. Beginning work in process inventory Direct materials $ 165,239 Conversion 42,407 Costs added this period Direct materials 1,186,991 Conversion 800,823 Total costs to account for $ 207,646 1,907,814 $ 2,115,460 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.) EUP Cost per EUP Total cost 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 EUP Total cost Cost per EUP $ 0.00 s 0.00 $ 0.00 0.00 Total costs accounted for