The first production department of Stone Incorporated reports the following for April. The production department had the cost information below. a. Compute cost per equivalent unit for both direct materials and conversion. Note: Round "Cost per EUP" to 2 decimal places. b. Using the weighted average method, assign April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. Note: Round "Cost per EUP" to 2 decimal places. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{9}{|l|}{ Required a. } \\ \hline \multicolumn{2}{|c|}{ Cost per equivalent unit of production: Weighted average method } & \multicolumn{4}{|c|}{ Direct Materials } & \multicolumn{3}{|c|}{ Conversion } \\ \hline Costs of beginning inventory & & & & s & 131,555 & & $ & 24,120 \\ \hline Costs incurred this period & & & & & 825,945 & & & 707,955 \\ \hline Total costs & & & & $ & 957,500 & Costs & $ & 732,075 \\ \hline Equivalent units of production & & & & & & EUP & & \\ \hline \multicolumn{4}{|c|}{ Cost per equivalent unit of production (rounded to 2 decimals) } & & 0 & & & 0 \\ \hline \multicolumn{9}{|l|}{ Required b. } \\ \hline \multicolumn{9}{|c|}{ Cost assignment--Weighted average } \\ \hline Completed and transferred out & EUP & & EUP & \multicolumn{2}{|c|}{ Total cost } & & & \\ \hline \multicolumn{9}{|l|}{ Direct materials } \\ \hline \multicolumn{9}{|l|}{ Conversion } \\ \hline \multicolumn{9}{|c|}{ Total costs completed and transferred out } \\ \hline Ending work in process & EUP & \multicolumn{2}{|c|}{ Cost per EUP } & \multicolumn{2}{|c|}{ Total cost } & & & \\ \hline Direct materials & & $ & 0.00 & $ & 0.00 & & & \\ \hline Conversion & & $ & 0.00 & & 0.00 & & & \\ \hline \multicolumn{9}{|l|}{ Total cost of ending work in process } \\ \hline Total costs accounted for & & & & & & & & \\ \hline \end{tabular}