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. Units Beginning work in process inventory 81,000 Direct Materials Percent Complete 658 Conversion Percent Complete 358 Units started this period Completed and transferred out Ending work in process inventory 427,000 405,000 103,000 80% 30% 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 Conversion Costs added this period Direct materials Conversion Total costs to account for $ 222,485 65,382 $287,867 1,434,675 1,002,573 2,437,248 $ 2,725,115 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.)