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	81,000	65%	35%
Units started this period	427,000
Completed and transferred out	405,000
Ending work in process inventory	103,000	80%	30%

Compute the number of equivalent units of production for both direct materials and conversion for April using the weighted average method.

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$222,485
Conversion	65,382	$287,867
Costs added this period
Direct materials	1,434,675
Conversion	1,002,573	2,437,248
Total costs to account for		$2,725,115

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.)

Compute the number of units started and completed this period for the first production department.

The production department had the cost information below.

(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 departments outputspecifically, 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.)

Beginning work in process inventory
Direct materials	$222,485
Conversion	65,382	$287,867
Costs added this period
Direct materials	1,434,675
Conversion	1,002,573	2,437,248
Total costs to account for		$2,725,115

Compute the number of units started and completed this period for the first production department.