The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Units Beginning work in process inventory 83,000 Complete 75% Percent Complete 25% Units started this period 437,000 Completed and transferred out Ending work in process inventory 415,000 105,000 90% 40% Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and Inventory LO P1 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 253,655 39,000 $ 292,655 Total costs to account for 1,529,595 1,012,100 2,541,695 $ 2,834,350 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 April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: Weighted average method 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 Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Costs EUP Direct Materials EUP Cost per EUP Total cost EUP Cost per EUP Total cost Costs EUP Conversion