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The first production department of Stone Incorporated reports the following for April.

	Units	Direct Materials	Conversion
Percent Complete	Percent Complete
Beginning work in process inventory	62,000	70%	30%
Units started this period	332,000
Completed and transferred out	310,000
Ending work in process inventory	84,000	90%	40%

Beginning work in process inventory
Direct materials	$ 126,862
Conversion	32,560	$ 159,422
Costs added this period
Direct materials	817,858
Conversion	689,000	1,506,858
Total costs to account for		$ 1,666,280

Compute cost per equivalent unit for both direct materials and conversion.

Note: Round "Cost per EUP" to 2 decimal places.

Using the weighted average method, assign Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory.

Note: Round "Cost per EUP" to 2 decimal places.

Beginning work in process inventory
Direct materials	$ 126,862
Conversion	32,560	$ 159,422
Costs added this period
Direct materials	817,858
Conversion	689,000	1,506,858
Total costs to account for		$ 1,666,280

Compute cost per equivalent unit for both direct materials and conversion.

Note: Round "Cost per EUP" to 2 decimal places.

Using the weighted average method, assign Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory.

Note: Round "Cost per EUP" to 2 decimal places.

Required a.Cost per equivalent unit of production: Weighted average methodDirect MaterialsConversionTotal costsCosts Costs Equivalent units of productionEUPEUPCost per equivalent unit of production (rounded to 2 decimals)00Required b.Cost assignmentWeighted averageCompleted and transferred outEUPCost per EUPTotal costDirect materialsConversion Total costs completed and transferred out Ending work in processEUPCost per EUPTotal costDirect materials$0.00$0.00Conversion$0.000.00Total cost of ending work in process Total costs accounted for

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Equivalent Units of Production (EUP)- Weighted Average Method } \\ \hline & Units & % Materials & EUP-Materials & % Conversion & EUP-Conversion \\ \hline \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Equivalent units of production } \\ \hline Cost per Equivalent Unit of Production & & & Materials & & Conversion \\ \hline \\ \hline & & & & & \\ \hline Total costs & & Costs & & Costs & \\ \hline Equivalent units of production & & EUP & & EUP & \\ \hline \multicolumn{3}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } & 0 & & 0 \\ \hline \multicolumn{6}{|l|}{ Total Costs to Account for: } \\ \hline \\ \hline \\ \hline \\ \hline \multicolumn{2}{|l|}{ Total costs to account for: } & & & & \\ \hline \multicolumn{6}{|l|}{ Total costs accounted for } \\ \hline Difference due to rounding cost/unit & 0.00 & & & & \\ \hline \multicolumn{6}{|l|}{ Required 3.} \\ \hline \multicolumn{6}{|l|}{ Cost Assignment and Reconciliation } \\ \hline Cost of units transferred out & EUP & Cost per EUP & Total cost & & \\ \hline \multicolumn{6}{|l|}{ Direct materials } \\ \hline \multicolumn{6}{|l|}{ Conversion } \\ \hline \multicolumn{6}{|l|}{ Total costs transferred out } \\ \hline Costs of ending work in process & EUP & Cost per EUP & Total cost & & \\ \hline Direct materials & & 0.00 & 0.00 & & \\ \hline Conversion & & 0.00 & 0.00 & & \\ \hline Total cost of ending work in process & & & & & \\ \hline Total costs accounted for & & & & & \\ \hline \end{tabular}