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 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory The production department had the cost information below. Beginning work in process inventory. Direct materials. Units 65,000 347,000 325,000 87,000 Conversion Costs added this period Direct materials Conversion Total costs to account for $ 137,830 47,924 910,750 707,656 Percent Complete 60% 90% $ 185, 754 1,618,406 $ 1,804, 160 Conversion Percent Complete 40% 40% (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. (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. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: FIFO method Costs added this period + 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 Direct materials Conversion Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for EUP EUP EUP $ $ Direct Materials 137,830 $ 364,300 0.38 Cost per EUP Cost per EUP $ 0.00 0.00 Cost per EUP $ 0.00 0.00 Conversion $ $ $ 910,750 333,800 2.73 Total cost Total cost Total cost 0 0 0 0