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 Units Complete Percent Complete Beginning work in process inventory 64,000 80% 20% Units started this period 342,000 Completed and transferred out 320,000 Ending work in process inventory 86,000 85% 35% 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 $ 133,979 14,668 $ 148,647 868,426 755,552 1,623,978 $ 1,772,625 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.)