The first production department of Stone Incorporated reports the following for April.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	70,000	60%	40%
Units started this period	372,000
Completed and transferred out	350,000
Ending work in process inventory	92,000	85%	35%

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$ 158,320
Conversion	51,716	$ 210,036
Costs added this period
Direct materials	1,062,050
Conversion	750,904	1,812,954
Total costs to account for		$ 2,022,990

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 Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)

Direct Materials Conversion $ $ 350,000 78,200 350,000 32,200 Costs $ 428,200 Costs $ 382,200 Required a. Cost per equivalent unit of production: Weighted average method Costs of units transferred out Costs of ending inventory Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out EUP EUP EUP 0 0 Cost per EUP Total cost Direct materials Conversion Total costs completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials [ ] $ 0.00 $ $ 0.00 Conversion $ 0.00 0.00 Total cost of ending work in process Total costs accounted for