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 Percent Complete 656 Conversion Percent Complete 350 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 66,000 352,000 330,000 88,000 800 301 The production department had the cost information below. $ 142,285 42,999 $ 185,284 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 918,775 723, 261 1,642,036 $ 1,827,320 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: Welghted average method Direct Materials Conversion Total costs Costs Costs Required a Cost per equivalent unit of production: Weighted average method Direct Materials Conversion Costs Costs EUP EUP 0 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 costs accounted for EUP Cost per EUP $ 0.00 $ $ 0.00 Total cost 0.00 0.00