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 Units Beginning work in process inventory 80,000 Percent Complete 60% Percent Complete 40% Units started this period 422,000 Completed and transferred out 400,000 Ending work in process inventory 102,000 90% 40% 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 $ 196,304 68,624 $ 264,928 1,451,226 989,296 2,440,522 $ 2,705,450 (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. Note: Round "Cost per EUP" to 2 decimal places. (b) Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. Required a. Cost per equivalent unit of production: FIFO method + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-FIFO Beginning work in process Direct Materials Conversion To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for 0 EUP Cost per EUP Total cost $ 0.00 $ 0 0.00 0 EUP Cost per EUP Total cost $ 0.00 $ 0 0.00 0