The first production department of Stone incorporated reports the folowing for April Beginning work in process inventory units started th Completed and transferred out Inding work in process Inventory The production department had the cost information below. Beginning work in priory Conversion Ce this tirect Materials Percent Complete Conversion P 14% $14,45 $ 185,754 03rect materials Co Total count for (x) Caculate the costs per equivalent unit of production for both direct materials and conversion for the depenent Round "Cost per EUP to 2 decimal places.) (b) Assign costs to the department's output-specifically, to the unts transfered out and to the units that remain in work in precess pentod end. Use the FIFO method (Round "Cost per EUP" to 2 decimal places) preu of pesti r Cost per event of prided to 2 deci tegning work in a C Sad and con C Comp and do Entry wok pr T Crevenin Direct Materas C SUP Cost per EUP Total cost EUP Cont BUP T 000 000 Cant per EU 0:00 000 4