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 $65,00060\%40\%$

Units started this period $347,000$

Completed and transferred out $325,000$

Ending work in process inventory $87,00090\%40\%$

Exercise $3-9($Algo$)$ Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P$1$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $137,830$

Conversion $47,924$ $ $185,754$

Costs added this period

Direct materials $910,750$

Conversion $707,6561,618,406$

Total costs to account for $ $1,804,160$

Compute cost per equivalent unit for both direct materials and conversion.

Note: Round "Cost per EUP" to $2$ decimal places.

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.