The first production department of Stone Incorporated reports the following for April. Direct Materials Percent Complete 650 Conversion Percent Complete 354 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 76,000 402,000 380,000 98,000 858 350 (a) Compute the number of units started and completed this period for the first production department. Units started and completed (b) Compute the number of equivalent units of production for both direct materials and conversion for the first production department for April using the FIFO method. Equivalent units of production: FIFO method Direct Materials Units Percent EUP Added Conversion Percent EUP Added Equivalent units of production Required information [The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April. Direct Materials Percent Complete Conversion Percent Complete 35% 656 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 76,000 402,000 380,000 98,000 858 354 The production department had the cost information below. Beginning work in process inventory Direct materials $ 180.444 Conversion 45.559 $ 226,003 Costs added this period Direct materials 1,278,951 Conversion 845,186 2.124, 137 Total costs to account for $ 2,350,140 (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department (Round "Cost per EUP" to 2 decimal places.) (b) Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.) Required a Cost per equivalent unit of production: FIFO method Direct Materials Conversion Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP Costs EUP Required b. Cost assignment-FIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Total costs to complete $ 0.00 Total cost of complete beginning work in process EUP Cost per EUP Total cost Started and completed Direct materials $ 0.00 $ 0.00 Conversion $ 0.00 0.00 Total cost of started and completed Completed and transferred out Ending work in process Direct materials Conversion costs EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 Totalt of ending inventory work in