Required information

$[$The following information applies to the questions displayed below.$]$

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

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[,\backslash$table$[[$Percent$],[$Complete$]],$Percent Complete$],[$Beginning work in process inventory,$62,000,70\%,30\%],[$Units started this period,$332,000,,],[$Completed and transferred out,$310,000,,],[$Ending work in process inventory,$84,000,90\%,40\%]]$

Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method.

$\backslash$table$[[$Equivalent units of production: Weighted average method$],[,$Units,Direct Materials,Conversion$],[,\backslash$table$[[$Percent$],[$Complete$]],$EUP,$\backslash$table$[[$Percent$],[$Complete$]],$EUP$],[,,,,,],[,,,,,],[$Total$,,,,,]]$

Part $2$

$!$

Required information

$[$The following information applies to the questions displayed below.$]$

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

$\backslash$table$[[,,\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[,,$Percent,$],[$Beginning work in process inventory,$62\mathrm{.}000,$Complete,$\backslash$table$[[$Percent Complete$],[30\%]]],[$Units started this period,$332,000,,],[$Completed and transferred out,$310,000,,],[$Ending work in process inventory,$84,000,90\%,40\%]]$

The production department had the cost information below.

Beginning work in process inventory

Direct materials

Conversion

Costs added this period

Direct materials

Conversion

Total costs to account for

$\backslash$table$[[\backslash$table$[[$$$126,862],[32,560]],$$$159,422],[\backslash$table$[[817,858],[689,000]],1,506,858],[,$$$1,666,280]]$

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

Note: 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.

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