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

The production department had the cost information below.

$($a$)$ Calculate the costs per equivalent unit of production for both direct materlals and conversion for the department.

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

$($b$)$ Assign costs to the department's output$-$specifically, to the units transferred out and to the units that remain in work in process $.$

period$-$end. Use the FIFO method.

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

Answer is not complete.