The first production department of Stone Incorporated reports the following for April Direct Materials Percent Complete 750 Conversion Percent Complete 258 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 73,000 387,000 365,000 95,000 850 350 Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 The production department had the cost information below. Beginning work in process inventory Direct materials $ 172,070 Conversion 17.500 Costs added this period $ 189,570 Prey 1 of 1 Next Check my work Required information AVA 779,000 Conversion Total costs to account for 1.944,180 $ 2,133,750 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.) Direct Materials Conversion 73,000 Costs Costs EUP EUP 0 Required a Cost per equivalent unit of production: Weighted average method Costs incurred this period Costs of beginning inventory 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 EUP Direct materials Conversion Total costs completed and transferred out Ending work in process