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 60% Percent Complete 40% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 80,000 422,000 400,000 102,000 90% 40% The production department had the cost information below. Beginning work in process Inventory Oirect materials $ 196,304 Conversion 68.624 Costs added this period Direct materials 1,451, 226 Conversion 989, 296 Total costs to account for $ 264,928 2,440.522 $ 2,705,450 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 departments output specificaliy its units transferred to the next department and its ending work in process inventory (Round "Cost per EUPM to 2 decimal places.) Required a Cost per equivalent unit of production: Woighted average method Direct Materials Conversion Costs Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP EUP 0 EUP Cost per EUP Total cost Required b. Cont assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Total cost Cost per EUP $ 00015 $ 0.00 0.00 0.00