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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	60,000	60%	40%
Units started this period	322,000
Completed and transferred out	300,000
Ending work in process inventory	82,000	80%	30%

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$ 118,472
Conversion	48,594	$ 167,066
Costs added this period
Direct materials	850,368
Conversion	649,296	1,499,664
Total costs to account for		$ 1,666,730

(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 departments outputspecifically, 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.