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

The first production department of Stone incorporated reports the following for April Direct Materials Percent Complete 656 Conversion Percent Complete 353 Beginning work in process inventory Units started this period Completed and trannferred out Ending work in process Inventory Units 81,000 427,000 405,000 103,000 BON 300 Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 The production department had the cost information below. Beginning work in process inventory Direct materials 5 222,485 Conversion 65,382 Cobts added this period Direct materials 1,434,675 Conversion 1,002,573 Total costs to account for $ 287,867 2.437,248 $ 2,725,135 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 Costs EUP Costs EUP EUP Cost per EUP Total cost Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost ansignment-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 Cost per EUP Total cost