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 Unite Beginning work in process inventory 62,000 Percent Complete 70% Conversion Percent Complete. 30% Units started this period 332,000 Completed and transferred out 310,000 04,000 906 40% Ending work in process inventory The production department had the cost information below. Beginning work in process inventory Direct materiala Conversion Costs added this period Direct materials Conversion Total costs to account for $126,862 32,560 $159,422 917,050 689,000 1,506,858 $1,666,200 (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. (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. (Round "Cost per EUP" to 2 decimal places.)