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	68,000	75%	25%
Units started this period	362,000
Completed and transferred out	340,000
Ending work in process inventory	90,000	90%	40%

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$ 151,350
Conversion	23,230	$ 174,580
Costs added this period
Direct materials	1,006,400
Conversion	728,770	1,735,170
Total costs to account for		$ 1,909,750

(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 departments outputspecifically, to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method.

Note: Round "Cost per EUP" to 2 decimal places.