The first production department of Stone incorporated reports the following for April. The production department had the cost information below, 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 Aprii's costs to the department's output-specifically, its units transferred to the next department andits ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) (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 of perlod-end. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.)