The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Complete Percent Complete 65% 35% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 66,000 352,000 330,000 88,000 8070 3070 Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method. Equivalent units of production: Weighted average method Direct Materials Units Percent EUP Complete Conversion Percent EUP Complete Total The production department had the cost information below. $ 142,285 42,999 $ 185,284 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 918,775 723,261 1,642,036 $ 1,827,320 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.) Required a. Cost per equivalent unit of production: Weighted average method Direct Materials Conversion Total costs Costs Costs EUP EUP 0 0 - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignmentWeighted average Completed and transferred out EUP Direct materials Cost per EUP Total cost Conversion Total costs completed and transferred out Ending work in process Direct materials EUP Total cost Cost per EUP $ 0.00 $ 0.00 $ 0.00 0.00 Conversion Total cost of ending work in process Total costs accounted for