The first production department of Stone Incorporated reports the following for April.

$\backslash$table$[[,$Units,$\backslash$table$[[$Direct$],[$Materials$]],$Conversion$],[,\backslash$table$[[$Percent$],[$Complete$]],\backslash$table$[[$Percent$],[$Complete$]]],[$Beginning work in pracess inventory,$60,,6$EK$,4$ EK$],[$Units started this period,$322,$eag,,$],[$Completed and transferred out,$390,$eag,,$],[$Ending work in process inventory,$82,,$ser,$3]]$

The production department had the cost information below.

$($a$)$ Calculate the costs per equivslent 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 deportment'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.

$\backslash$table$[[$Required a$.],[$Cost per equivalent unit of production: FIFO method,,Direct Materlale,Converslon$],[+$ Equivalent units of production$],[],[$Cast per equivalent unit of production $($rounded to $2$ decimals$)],[$Required b$.],[$Cost asalgnment$-$FIFO$],[$Beginning work in process$],[$To complete beginning work in process,EUP,Coat per EUP,Total coat$],[$Direct materials$],[$Conversion$],[$Started and completed,EUP,Cost per EUP,Total coat$],[$Direct malerials$],[$Conversion$],[$Completed and transferred out$],[$Ending work in process,EUP,Coat per EUP,Total coat$],[$Direct materials$],[$Conversion$],[$Total costs accounted for,,,$]]$