The first production department of Stone Incorporated reports the following for April. Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Units The production department had the cost information below. Conversion Costs added this period Direct materials Conversion Total costs to account for 60,000 322,000 300,000 82,000 Exercise 20-9 (Static) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 $ 118,472 48,594 Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. 850,368 649,296 Direct Materials Conversion Percent Percent Complete 60% Complete 40% Required a. Cost per equivalent unit of production: Weighted average method 80% $ 167,066 1,499,664 $ 1,666,730 a. Compute cost per equivalent unit for both direct materials and conversion. Note: 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. Note: Round "Cost per EUP" to 2 decimal places. 30% Direct Materials Costs EUP Costs EUP Conversion

The first production department of Stone incorporated reports the following for April. Exercise 209 (Static) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 The production department had the cost information below o. Compute cost per equivalent unit for both direct materials and conversion. Note: 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 nex department and its ending work in process inventory. Note: Round "Cost per EUP" to 2 decimal places