! 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 658 Conversion Percent Complete 358 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 66,000 352,000 330,000 88,000 801 300 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. Beginning work in process inventory Direct materials $ 142,285 Conversion 42.999 Costs added this period Direct materials 918,775 Conversion 723,261 Total costs to account for $ 185,284 1,642,036 $ 1,827,320 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.) Direct Materials Conversion Costs EUP Costs EUP 0 0 Required a Cost per equivalent unit of production: Weighted average method Costs of beginning inventory Costs incurred this period 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 EUP Direct materials Conversion Total costs completed and transferred out Ending work in process EUP Direct materials Conversion Total cost of onding work in process Total costs accounted for Cost per EUP Total cost Total cost Cost per EUP $ 0.00 $ $ 0.00 0.00 0.00