The first production department of Stone Incorporated reports the following for April.

$\backslash$table$[[,,$Direct,$],[,,$Materials,Conversion$],[$Beginning work in process inventory,Units,Corcent,$],[$Units started this period,$66,000,65\%,$Corcent Complete$],[$Completed and transferred out,$352,000,35\%,],[$Ending work in process inventory,$330,000,,],[,88,000,80\%,30\%$

$1.$ Compute cost per equivalent unit for both direct materials and conversion.

$2.$ Using 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.

$3.$ Compute the number of units started and completed this period for the first production department.

$4.$ Calculate the costs per equivalent unit of production for both direct materials and conversion for the department.

$5.$ Assign costs to the department's output$-$ specifically to the units transferred out ans to the units that remain in work in process at period end. Use the FIFO method.