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 Percent Units Beginning work in process Inventory 61,000 Complete 656 Percent Complete 35% Units started this period 327,000 Completed and transferred out 385,000 Ending work in process Inventory 83,000 85% 35% Exercise 3-11A (Algo) FIFO: Costs assigned to output LO C2 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $122,032 41,708 $103,740 779,288 659,797 1,439,095 $1,082,825 (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.) Required a Cost per equivalent unit of production: FIFO method Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion Stared and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for Direct Materials Conversion EUP Cost per EUP Total cost EUP Cost per EUP $ 0:00 000 Total cost a 0 EUP Cost per EUP 5 Total cost 0.00 $ 0.00 0