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 74,000 80% 20% Units started this period 392,000 Completed and transferred out 370,000 Ending work in process inventory 96,000 90% 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 818,688 2,010,288 Total costs to account for $ 2,229,240

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 Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)

(o) Calculate the costs per equivalent unit of production for both direct matefials and conversion for the department. (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 thot remain in work in process at period-end. Use the FIFO method, (Round "Cost per EUP" to 2 decimal places.)