$[$The following information applies to the questions displayed below.$]$The first production department of Stone Incorporated reports the following for April.$$UnitsDirect MaterialsConversionPercent CompletePercent CompleteBeginning work in process inventory$66,00065\%35\%$Units started this period$352,000$Completed and transferred out$330,000$Ending work in process inventory$88,00080\%30\%$Exercise $3-9($Algo$)$ Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P$1$The production department had the cost information below.Beginning work in process inventory$$Direct materials$ $142,285$Conversion$42,999$$ $185,284$Costs added this period$$Direct materials$918,775$Conversion$723,2611,642,036$Total costs to account for$$$ $1,827,320$

aCompute cost per equivalent unit for both direct materials and conversion.Note: Round "Cost per EUP" to $2$ decimal places.

bUsing the weighted average method, assign Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory.Note: Round "Cost per EUP" to $2$ decimal places.