The first production department of Stone Incorporated reports the following for April. Direct Materials Percent Complete 70% Total Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 77,000 407,000 385,000 99,000 90% Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Units Conversion Percent Complete 30% Equivalent units of production: Weighted average method Direct Materials Percent Complete 40% EUP Percent Complete Conversion EUP 06 The first production department of Stone Incorporated reports the following for April. Direct Materials Percent Complete 70% Beginning work in process inventory Units started this period Completed and transferred out 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 Units 77,000 407,000 385,000 99,000 $ 185,086 39,930 Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out 1,332,034 915,420 Required a. Cost per equivalent unit of production: Weighted average method 90% EUP $225,016 2,247,454 $ 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.) Costs EUP Conversion Percent Complete 30% 40% Cost per EUP Direct Materials Total cost Costs EUP Conversion The production donartment had the cost information holow Required information DILECL dellaL Conversion Costs added this period Direct materials Conversion Total costs to account for Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out Direct materials P 10, VOO 39,930 Required a. Cost per equivalent unit of production: Weighted average method Conversion Total costs completed and transferred out Ending work in process Direct materials 1,332,034 915,420 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.) Conversion Total cost of ending work in process Total costs accounted for EUP $ 225,016 EUP 2,247,454 $ 2,472,470 Costs EUP Direct Materials Cost per EUP Cost per EUP Total cost Total cost Costs EUP Conversion