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. Exercise 16-11A (Algo) FIFO: Costs assigned to output LO C2 The production department had the cost information below. Exercise 16-11A (Algo) FIFO: Costs assigned to output LO C2 The production department had the cost information below. (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. Note: 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 proc period-end. Use the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. Required b. \begin{tabular}{|c|c|c|c|c|} \hline Cost assignment-FIFO & & & & \\ \hline Beginning work in process & & & & \\ \hline To complete beginning work in process & EUP & CostperEUP & Total cost & \\ \hline Direct materials & 779,288 & 2.40 & 732,000 & \\ \hline Conversion & 659,797 & 2.10 & 640,500 & \\ \hline & & & & 1,372,500 \\ \hline Started and completed & EUP & CostperEUP & Total cost & \\ \hline Direct materials & & 2.40 & $ & \\ \hline Conversion & & 2.10 & 0 & \\ \hline Completed and transferred out & & & & \\ \hline Ending work in process & EUP & CostperEUP & Total cost & \\ \hline Direct materials & 70,550 & 2.40 & 169,320 & \\ \hline Conversion & 29,050 & 2.10 & 61,005 & \\ \hline & & & & 230,325 \\ \hline Total costs accounted for & & & & \\ \hline \end{tabular}