Required Information [The following Information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April. Conversion Direct Materials Percent Complete 60% Percent Complete 40% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 65, eee 347,00 325, eee 87,000 90% 40% The production department had the cost Information below. $ 137,830 47,924 $ 185, 754 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 910, 750 707,656 1,618,406 $ 1,894,160 (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 perlod-end. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.)