Ine first production department of Stone incorporated reports the following for April. Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory 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 Units 70,000 372,000 350,000 92,000 $ 158,320 51,716 Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 1,062,050 750,904 Required b. Cost assignment-Weighted average Completed and transferred out Required a. Cost per equivalent unit of production: Weighted average method Direct Materials Percent Complete 60% 85% a. Compute cost per equivalent unit for both direct materials and conversion Note: Round "Cost per EUP" to 2 decimal places. EUP $ 210,036 1,812,954 $ 2,022,990 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. Note: Round "Cost per EUP" to 2 decimal places. Conversion Costs EUP Percent Complete 40% Cost Der EUP 35% Direct Materials Total cost Costs EUP Conversion

Ine nirst procuction oepanment or stone incorporated repors the touswing ior Apni. Exereise 3.9 (Algo) Weighted average: Cost per equivalent unit; costs ossigned to output and inventory LOP1 The production department had the cost information below a. Compute cont per equivilent unit for both direct materisls and corwersion Note: Round "Cost per EUP" to 2 decimal ploces. b. Using the weighted average method, assign Aprifs costs to the departmerts output-specifcaly, its units transferred to the next department and iss ending wock in process inventory Note: Round "Cost per EUP" to 2 decimal ploces. a. Compute cost per equivisent unit for both direct matertals and corrversion Note: Round "Cost per EUP" to 2 decimal places. b. Using the weiphted average method, assign Apris's costs to the department's output-specifically, its units transferred to the next departmem and is ending work in process inventory Note: Round "Cost per EUP' to 2 decimal ploces