The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Units. Units started this period Beginning work in process inventory 77,000 Percent Complete 70% Complete 30% 407,000 Completed and transferred out 385,000) 99,000 908 40% Ending work in process inventory. 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 2,247,454 1,332,034 915,420 $ 2,472,470 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 incurred this period Direct Materials Conversion