Required informstion The following intomation apples to the questions displaved be. The first production department of Stone Incorporated reports the following for April. The production department had the cost information below. (o) 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 ploces. (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 periodiend. Use the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. Required a. Cost per equivalent unit of production: Fifo method - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|l|}{ Cost assignment-FiFO } \\ \hline \multicolumn{6}{|l|}{ Beginning work in process } \\ \hline To complete beginning work in process & EUP & \multicolumn{2}{|c|}{ Cost per EUP } & \multicolumn{2}{|c|}{ Total cost } \\ \hline \multicolumn{6}{|l|}{ Direct materials } \\ \hline \multicolumn{6}{|l|}{ Conversion } \\ \hline Started and completed & EUP & \multicolumn{2}{|c|}{ Cost per EUP } & \multicolumn{2}{|c|}{ Total cost } \\ \hline Direct materials & & 5 & 0.00 & s & 0 \\ \hline Conversion & & & 0.00 & & 0 \\ \hline \multicolumn{6}{|l|}{ Completed and transfierred out } \\ \hline Ending work in process & EUP & \multicolumn{2}{|c|}{ Cost per EUP } & \multicolumn{2}{|c|}{ Total cost } \\ \hline Direct materials & & $ & 0.00 & $ & 0 \\ \hline Conversion & & & 0.00 & & 0 \\ \hline Total costs accounted for & & & & & \\ \hline \end{tabular}