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 $64,00080\%20\%$

Units started this period $342,000$

Completed and transferred out $320,000$

Ending work in process inventory $86,00085\%35\%$

Exercise $20-11$A $($Algo$)$ FIFO: Costs assigned to output LO C$2$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $133,979$

Conversion $14,668$ $ $148,647$

Costs added this period

Direct materials $868,426$

Conversion $755,5521,623,978$

Total costs to account for $ $1,772,625$

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

Note: 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.

Note: Round "Cost per EUP" to $2$ decimal places.Required information. Use the Table to show your answer.