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The first production department of Stone Incorporated reports the following for April Direct Materials Conversion Percent Porcent Units Complete Complete Beginning work in process inventory 79,000 804 209 Units started this period 417,000 Completed and transferred out 395,000 Ending work in process inventory 101,000 858 358 The production department had the cost information below. $ 250,325 19,758 Beginning work in process inventory Direct materials Conversion Costa added this period Direct materials Conversion Total costs to account for $ 270,083 1,336,480 970,042 2,306,22 $ 2,576,610 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.) 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.) Required a Cost per equivalent unit of production: Weighted average method Direct Materials Conversion Costs Costs EUP EUP 0 EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transforred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP $ 0.00 $ $ 0.00 Total cost 0.00 0.00