$[$The following information applies to the questions displayed below.$]$

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

Units Direct Materials Conversion

Percent Complete Percent Complete

Beginning work in process inventory $84,00080\%20\%$

Units started this period $442,000$

Completed and transferred out $420,000$

Ending work in process inventory $106,00080\%30\%$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $339,208$

Conversion $26,430$ $ $365,638$

Costs added this period

Direct materials $1,452,832$

Conversion $1,035,3002,488,132$

Total costs to account for $ $2,853,770$

Compute cost per equivalent unit for both direct materials and conversion.

Note: Round "Cost per EUP" to $2$ decimal places.

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.