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 Beginning work in process inventory 69,000 Percent Complete 80% Percent Complete 20% Units started this period 367,000 Completed and transferred out 345,000 Ending work in process inventory 91,000 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 $ 208,950 24,705 $ 233,655 960,890 738,510 1,699,400 $ 1,933,855 (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. Cost per equivalent unit of production: FIFO method Direct Materials Conversion Cost of beginning goods in process Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-FIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for 0 EUP Cost per EUP S Total cost 0.00 $ 0 0.00 0 EUP Cost per EUP $ Total cost 0.00 S 0 0.00 0 #7PCA