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. Conversion Units Beginning work in process inventory 80,000 Percent Complete 60% Percent Complete 40% Units started this period 422,000 Completed and transferred out 400,000 Ending work in process inventory 102,000 90% 40% Exercise 16-9 (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 Conversion Costs added this period $196,304 68,624 $ 264,928