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 60,000 322,000 300,000 82,000 80% 30% The production department had the cost information below. $ 118,472 48,594 $ 167,066 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 850,368 649,296 1,499,664 $ 1,666,730 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 Direct Materials Conversion Total costs Costs Costs EUP EUP 0 0 + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assianment-Weighted average EUP Cost per EUP Total cost 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 EUP Total cost Cost per EUP $ 0.00 $ $ 0.00 0.00 0.00