[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	82,000	70%	30%
Units started this period	432,000
Completed and transferred out	410,000
Ending work in process inventory	104,000	85%	35%

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$ 206,850
Conversion	35,490	$ 242,340
Costs added this period
Direct materials	1,512,630
Conversion	991,230	2,503,860
Total costs to account for		$ 2,746,200

Required: 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 Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)

c. Compute the number of units started and completed this period for the first production department

d. Compute the number of equivalent units of production for both direct materials and conversion for the first production department for April using the FIFO method.

e. Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. (Round "Cost per EUP" to 2 decimal places.) f. Assign costs to the departments outputspecifically, to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method. (Round "Cost per EUP" to 2 decimal places.)