The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 80,000 Percent Complete 60% Percent Complete 40% Units started this period 422,000 Completed and transferred out 400,000 Ending work in process inventory 102,000 90% 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 $ 196,304 68,624 $ 264,928 2,440,522 $ 2,705,450 1,451,226 989,296 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.)