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 Percent Units Completo Complete Beginning work in process inventory 66,000 658 356 Units started this period 352,000 Completed and transferred out 330,000 Ending work in process inventory 88,000 B01 308 Exercise 20-11A (Algo) FIFO: Costs assigned to output LO C2 The production department had the cost information below. Beginning work in process inventory Direct materials $ 142,285 Conversion 42.999 Costs added this period Direct materials 918,775 Conversion 723, 261 Total costs to account for 5 185,284 1,642,036 51,827,320 The production department had the cost information below. Beginning work in process inventory Direct materials $ 142,285 Conversion 42,999 Costs added this period Direct materials 918,775 Conversion 723.261 Total costs to account for $ 185,284 1,642,036 $ 1,827,320 (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 por equivalent unit of production: FIFO method Direct Materials Conversion - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 0 Required b. Required b. Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost EUP Total cost Started and completed Direct materials Conversion Cost per EUP $ 0.00 $ 0 0.00 0 Completed and transferred out Ending work in process Direct materials Conversion EUP Total cost Cost per EUP $ 0.00 $ 0 0.00 0 Total costs accounted for