[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 69,000 80% 20% Units started this period 367,000 Completed and transferred out 345,000 Ending work in process inventory 91,000 80% 30% The production department had the cost information below. Beginning work in process inventory Direct materials $ 208,950 Conversion 24,705 $ 233,655 Costs added this period Direct materials 960,890 Conversion 738,510 1,699,400 Total costs to account for $ 1,933,055 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.)

Required a.
Cost per equivalent unit of production: Weighted average method		Direct Materials		Conversion
Costs of units transferred out			$208,950		$345,000
Costs of ending inventory			960,890
Total costs		Costs	$1,169,840	Costs
Equivalent units of production		EUP		EUP
Cost per equivalent unit of production (rounded to 2 decimals)			0		0
Required b.
Cost assignmentWeighted average
Completed and transferred out	EUP	Cost per EUP	Total cost
Direct materials
Conversion
Total costs completed and transferred out
Ending work in process	EUP	Cost per EUP	Total cost
Direct materials		$0.00	$0.00
Conversion		$0.00	0.00
Total cost of ending work in process
Total costs accounted for