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 66,000 65 Conversion Percent Complete 35 Units started this period 352,000 Completed and transferred out. 330,000 Ending work in process inventory. 88,000. 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 $ 142,285 42,999 $ 185,284 723,261 1,642,036 $ 1,827,320 918,775 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 a. Cost per equivalent unit of production: Weighted average method Costs of beginning inventory Costs incurred this period 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 i Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Costs EUP Direct Materials $ 142,285 EUP Cost per EUP Total cost 142,285 142,285 EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 Conversion $ 42,999 723,261 Costs $ 766,260 EUP 0