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Use the following information for the Exercises below. $($Algo$)$

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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 $67,00070\%30\%$

Units started this period $357,000$

Completed and transferred out $335,000$

Ending work in process inventory $89,00085\%35\%$

Exercise $16-9($Algo$)$ Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P$1$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $148,455$

Conversion $37,299$ $ $185,754$

Costs added this period

Direct materials $960,300$

Conversion $768,2311,728,531$

Total costs to account for $ $1,914,285$

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 April$$s costs to the department$$s output$$specifically$,$ its units transferred to the next department and its ending work in process inventory.

Note: Round "Cost per EUP" to $2$ decimal places$\mathrm{.}00$Required information

Note: 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.

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