of 4 Required information [The following information applies to the questions displayed below) The first production department of Stone Incorporated reports the following for April. Units 033157 Beginning work in process inventory 84,000 Direct Materials Percent Complete 80% Conversion Percent Complete 20 Units started this period 442,000 Completed and transferred out 420,000 ipped Ending work in process inventory 106,000 80% 30% Book HUM Print The production department had the cost information below. Beginning work in process inventory Direct naterials Conversion Costs added this period Direct materials Conversion Total costs to account for $339,200 26,430 $365,638 1,452,832 1,035,300 2,488,132 $ 2,853,770 ferences (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department Note: 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 Note: Round "Cost per EUP" to 2 decimal places. Required a Cost per equivalent unit of production: FIFO method Direct Materials Conversion