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 $60,00060\%40\%$

Units started this period $322,000$

Completed and transferred out $300,000$

Ending work in process inventory $82,00080\%30\%$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $118,472$

Conversion $48,594$ $ $167,066$

Costs added this period

Direct materials $850,368$

Conversion $649,2961,499,664$

Total costs to account for $ $1,666,730$

$($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 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.

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