The first production department of Stone Incorporated reports the following for April. Direct Materials. Percent Complete 60% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 65,000 347,000 325,000 87,000 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 $ 137,830 47,924 910,750 707,656 90% $ 185,754 1,618,406 $ 1,804,160 Conversion Percent Complete. 40% 40% 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.)