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 $76,00065\%35\%$

Units started this period $402,000$

Completed and transferred out $380,000$

Ending work in process inventory $98,00085\%35\%$

Exercise $16-9($Algo$)$ Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P$1$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $180,444$

Conversion $45,559$ $ $226,003$

Costs added this period

Direct materials $1,278,951$

Conversion $845,1862,124,137$

Total costs to account for $ $2,350,140$

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.