Required a. Cost per equivalent unit of production: FIFO method Direct Materials Conversion + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 0 0 Required b. Cost assignment-FIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed EUP Cost per EUP Total cost Direct materials $ 0.00 $ 0 Conversion 0.00 0 Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials $ 0.00 $ 0 Conversion 0.00 0 Total costs accounted for The production department had the cost information below. $ 122,032 41,708 $ 163,740 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 779, 288 659,797 1,439,085 $ 1,602,825 (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. (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. (Round "Cost per EUP" to 2 decimal places.) Required information (The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April. Direct Materials Percent Complete 65% Conversion Percent Complete 35% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 61,000 327,000 305,000 83,000 85% 35%