PC 7***

The first production department of Stone Incorporated reports the following for April. The production department had the cost information below. (a) Calculate the costs per equivalent unit of production for both direct materlals and conversion for the department. (Round "Cost per EUP" to 2 decimal pleces.) (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 perlod-end. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.)