! Required information [The following information applies to the questions displayed below. The first production department of Stone Incorporated reports the following for April. Conversion Direct Materials Percent Complete 60% Percent Complete 40% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 65,000 347,000 325,000 87,000 90% 40% The production department had the cost information below. $ 137,830 47,924 $ 185, 754 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 910,750 707,656 1,618,406 $ 1,804,160 a. Compute cost per equivalent unit for both direct materials and conversion. (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. (Round "Cost per EUP" to 2 decimal places.)