The first production department of Stone Incorporated reports the following for April. Direct Materials Percent Units: Beginning work in process inventory 78,000 Complete 75% Conversion Percent Complete 25% Units started this period 412,000 Completed and transferred out 390,000 Ending work in process inventory 100,000 80% 30% 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 $231,275 36,840 $ 268,115 1,296,225 929,160 2,225,385 $ 2,493,500 uatoriale and conversion a. Compute cost per equivalent unit for both direct materials and conversion. Note: 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. Note: Round "Cost per EUP" to 2 decimal places. Required a. Cost per equivalent unit of production: Weighted average method Direct Materials Conversion 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 EUP Cost per EUP Total cost Costs EUP 0 0 EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00