The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units. Percent Complete Percent Complete Beginning work in process inventory 77,000 70% 30% Units started this period 407,000 Completed and transferred out 385,000 Ending work in process inventory 99,000 908 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 $ 185,086 39,930 $ 225,016 1,332,034 915,420 2,247,454 $ 2,472,470 (a) Calculate the costs per equivalent unit of production for both direct materials 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 that remain in work in process at period-end. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.) Required a Cost per equivalent unit of production: FIFO method Fauivalent units of production Direct Materials Conversion