The first production department of Stone Incorporated reports the following for April. Conversion Percent Direct Materials Units Percent Complete Complete Beginning work in process inventory 71,000 65% 35% Units started this period 377,000 Completed and transferred out 355,000 Ending work in process inventory 93,000 904 40% 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 $165,239 42,407 $207,646 1,106,991 800,823 1,907,814 $ 2,115,460 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.)