! Required information Use the following information for the Exercises below. (Algo) [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 70 Conversion Percent Complete 304 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 67,000 357,000 335,000 89,000 85% 353 Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 The production department had the cost information below. $ 148, 455 37,299 $ 185, 754 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 960, 300 768,231 1,728,531 $ 1,914,285 Prev 1 of 1 HE Next Required information 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.) Conversion Required a Cost per equivalent unit of production: Weighted average method Direct Materials Costs Costs EUP EUP 0 0 aces 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 Direct materials EUP Cost per EUP Total cost Conversion + EUP Total cost Cost per EUP $ 0.00 $ 0.00 Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for $ 0.00 0.00