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The production department had the cost information below. 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 department's output-5pecifically, its units transferred to the next department andits ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) (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.)