The first production department of Stone Incorporated reports the following for April Direct Materials Percent Complete 60% Conversion Percent Complete 40% Beginning work in process Inventory Units started this period Completed and transferred out Ending work in process inventory Units 70,000 372,000 350,000 92,000 85% 35% 7. Award: 3.00 points : The production department had the cost information below. $ 158,320 51,716 $ 210,036 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 1,062,050 750,904 1,812,954 $ 2,022,990 (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 Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) 0 0 Required b. Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost EUP Started and completed Direct materials Conversion Cost per EUP Total cost $ 0.00 s 0 0.00 0 EUP Cost per EUP Total cost Completed and transferred out Ending work in process Direct materials Conversion $ 0 0.00 S S 0.00 0 0 Total costs accounted for