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: Conversion Percent Percent Units Beginning work in process inventory 60,000 Complete 60% Complete 40% Units started this period 322,000 Completed and transferred out 300,000 Ending work in process inventory 82,000 80% 30% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Total Equivalent units of production - Weighted average method Direct Materials Units Percent Complete EUP Conversion Percent Complete EUP ces Saved The first production department of Stone Incorporated reports the following for April. Direct Materials Units Beginning work in process inventory 60,000 Conversion Percent Percent Complete Complete 60% 40% Units started this period 322,000 Completed and transferred out 300,000 Ending work in process inventory 82,000 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 $ 118,472 48,594 $167,066 850,368 649,296 1,499,664 $ 1,666,730 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 Direct Materials Conversion Total costs -Equivalent units of production Costs Costs EUP EUP Cost per equivalent unit of production (rounded to 2 decimals) Required b. 0 Cost assignment-Weighted average Required information a. Compute cost per equivaUILTU DU unrect materiais du conversion (Rouniu Cost per cur decimal places.) b. Using the weighted average method, assign April's costs to the department's output-specifically, its units transferred to the ne. 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 Direct Materials Conversion 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 ces Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for. Costs EUP EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 S 0.00 0.00 Costs EUP 0 0