Required information [The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for Aprir. Direct Materials Conversion Percent Percent Units Complete Beginning work in process inventory Complete 64,000 809 204 Units started this period 342,000 Completed and transferred out 320,000 Ending work in process inventory 86,000 85% 35% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method Equivalent units of production: Weighted average method Direct Materials Units Percent EUP Complete Conversion Percent Complete EUP Total Required information [The following information applies to the questions displayed below) The first production department of Stone Incorporated reports the following for Aprit. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 64,000 80 209 Units started this period 342,000 Completed and transferred out 320,000 Ending work in process inventory 86,000 85% 355 The production department had the cost Information below. Beginning work in process inventory Direct materials $ 133,979 Conversion 14,668 Costs added this period Direct materials 868,426 Conversion 755,552 Total costs to account for $ 148,647 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.) Required a Cost per equivalent unit of production: Weighted average method Direct Materials Conversion Costs EUP Costs EUP EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 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 cost accounted for EUP Cost per EUP Total cost