Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Units Percent Complete Beginning work in process inventory 78,000 75% Conversion Percent Complete 25% Units started this period 412,000 Completed and transferred out 390,000 Ending work in process inventory 100,000 80% 30% 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 $231,275 36,840 $268,115 1,296,225 929,160 2,225,385 $ 2,493,500 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.) Required information Required a. Cost per equivalent unit of production: Weighted average method Costs incurred this period Costs of beginning inventory Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Costs EUP Direct Materials $ 1,296,225 EUP Cost per EUP Total cost Conversion Costs EUP 0 0 Ending work in process EUP Cost per EUP Total cost Direct materials 80,000 $ 0.00 $ 0.00 Conversion 30,000 $ 0.00 0.00 Total cost of ending work in process 0.00 Total costs accounted for 0.00