Required information [The following information applles to the questions displayed below.] The first production department of Stone incorporated reports the following for April. The production department had the cost information below. (a) Caiculate 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 deportments output-specificaly, 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 place5.) 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.)