Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. birect Materials Percent Units Beginning work in process inventory 84,000 Complete 80% Conversion Percent Complete 20% Units started this period 442,000 Completed and transferred out 420,000 Ending work in process inventory: 106,000 80% 30% 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 $339,208 26,430 $ 365,638 1,452,832 1,035,300 2,488,132 $ 2,853,770 ces (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department Note: 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. Note: Round "Cost per EUP" to 2 decimal places. Required a. < Prev of 17 Next >