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The first production department of Stone Incorporated reports the following for April.

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $73,00075\%25\%$

Units started this period $387,000$

Completed and transferred out $365,000$

Ending work in process inventory $95,00085\%35\%$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $172,070$

Conversion $17,500$ $ $189,570$

Costs added this period

Direct materials $1,165,180$

Conversion $779,0001,944,180$

Total costs to account for $ $2,133,750$

Compute cost per equivalent unit for both direct materials and conversion.

Note: Round "Cost per EUP" to $2$ decimal places.

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.