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 $74,00080\%20\%$

Units started this period $392,000$

Completed and transferred out $370,000$

Ending work in process inventory $96,00090\%40\%$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $200,420$

Conversion $18,532$ $ $218,952$

Costs added this period

Direct materials $1,191,600$

Conversion $818,6882,010,288$

Total costs to account for $ $2,229,240$

Compute cost per equivalent unit for both direct materials and conversion.

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

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.