The first production department of Stone Incorporated reports the following for April.

	Units	Direct Materials	Conversion
		Percent Complete	Percent Complete
Beginning work in process inventory	76,000	65%	35%
Units started this period	402,000
Completed and transferred out	380,000
Ending work in process inventory	98,000	85%	35%

Exercise 16-9 (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	$ 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. 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 Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)

Required a