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 Percent Units Beginning work in process inventory 82,000 Complete 70% Conversion Percent Complete 30% Units started this period 432,000 Completed and transferred out 410,000 Ending work in process inventory 104,000 85% 351 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 $206,850 35,490 $ 242,340 1,512,630 991,230 2,503,860 $ 2,746,200 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.) 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) Direct Materials Conversion $ 206,850 $ 35,490 1,512,630 991,230 Costs $ 1,719,480 Costs $ 1,026,720 EUP $ 170,400 10.09 EUP 118,400) $ 8.67 Required b. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00