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	65,000	60%	40%
Units started this period	347,000
Completed and transferred out	325,000
Ending work in process inventory	87,000	90%	40%

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$ 137,830
Conversion	47,924	$ 185,754
Costs added this period
Direct materials	910,750
Conversion	707,656	1,618,406
Total costs to account for		$ 1,804,160

Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method.

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.)

(b) Compute the number of equivalent units of production for both direct materials and conversion for the first production department for April using the FIFO method. Required b. Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method