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 Conversion Direct Materials Percent Complete 60x Percent Complete 40% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process Inventory Units 70,000 372,000 350. eee 92,000 85% 35% Exercise 3-9 (Algo) Welghted average: Cost per equivalent unit; costs assigned to output and Inventory LO P1 The production department had the cost Information below. $ 158,32e 51.716 $ 210,036 Beginning work in process Inventory Direct materials Conversion Costs added this period Direct baterials Conversion Total costs to account for 1,062,050 750,984 1,812.954 $ 2,022,990 a. Compute cost per equivalent unit for both direct materials and conversion (Round "Cost per EUP" to 2 decimal places.) b. Using the welghted 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.) Conversion Direct Materials $ S 158,320 1,082.050 1.220.370 51,716 750,904 802.620 Costs S S Costs EUP EUP 0 Required a. Cost per equivalent unit of production: Weighted average method Costs of beginning inventory Costs incurred this period Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out EUP Direct materials Conversion Total costs completed and transferred out Ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for Cost per EUP Total cost Total cost Cost per EUP S 0.00 $ $ 0.00 0.00 0.00