The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 63,000 Percent Complete 75% Percent Complete 25% Units started this period 337,000 Completed and transferred out 315,000 Ending work in process inventory 85,000 80% 30% 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 Total costs to account for $ 131,555 24,120 $ 155,675 825,945 707,955 1,533,900 $ 1,689,575 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 Costs of beginning inventory Direct Materials Conversion Costs incurred this period 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 EUP Cost per EUP Total cost Costs EUP 0 EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00