Required information [The following information appies to the questions displayed below] The first production department of Stone Incorporated reports the following for Aprit. The production department had the cost information below. (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 unkis that remain in work in process at period-end. Use the FiFO method. (Round "Cost per EUP" to 2 decimal places.) (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.)