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 65% Conversion Percent Complete 35% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 61,000 327,000 305,000 83,000 85% 35% pute the number of equivalent units of production for both direct materials and conversion for April using the weighted age method. Equivalent units of production: Weighted average method Direct Materials Units Percent EUP Complete Conversion Percent EUP Complete The production department had the cost information below. $ 122,032 41,708 $ 163,740 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 779, 288 659,797 1,439,085 $ 1,602,825 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 Total costs Costs Costs EUP EUP - 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 EUP Cost per EUP Total cost Conversion Total costs completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total cost of ending work in process Total costs accounted for (a) Compute the number of units started and completed this period for the first production department. Units started and completed (b) Compute the number of equivalent units of production for both direct materials and conversion for the first production department for April using the FIFO method. Equivalent units of production: FIFO method Direct Materials Units Percent EUP Added Conversion Percent EUP Added Equivalent units of production