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 Units Percent Percent Complete Complete 75% 25% Beginning work in process 83,000 inventory Units started this period 437,000 Completed and transferred out Ending work in process inventory 415,000 105,000 90% 40% The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Direct materials $ 253,655 39,000 $292,655 Costs added this period 1,529,595 1,012,100 2,541,695 $ Total costs to account for 2,834,350 Conversion a. Compute cost per equivalent unit for both direct materials and conversion. Note: 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. Note: 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 0 0 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 EUP Cost per EUP Total cost 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 Total cost SASA $ 0.00 $ 0.00 $ 0.00 0.00