The first production department of Stone Incorporated reports the following for April. Direct Materials Units Beginning work in process inventory 69.000 Percent Complete 80% Conversion Percent Complete 20% Units started this period 367,000 Completed and transferred out 345,000 Ending work in process inventory 91,000 80% 308 $ 208,950 24,705 $ 233,655 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 960,890 738,510 1,699,400 $ 1,933,055 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 April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: Weighted average method Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Costs EUP Direct Materials EUP Cost per EUP Total cost Conversion Costs EUP 0 0 EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 S QUAL Ending work in process inventory 91,000 BOW 30% The production department had the cost information below. Beginning work in process inventory Direct materials: Conversion Costs added this period. Direct materials Conversion $ 208,950 24,705 $ 233,655 960,890 738,510 1,699,400 Total costs to account for $ 1,933,055 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 April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: Weighted average method Total costs Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Costs EUP Direct Materials EUP Cost per EUP Total cost Costs EUP 0 EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 Conversion