(The following information applies to the questions displayed below] The first production department of Stone Incorporated reports the following for April Direct Materials Conversion Beginning work in process inventory Units Units started this period Completed and transferred out Ending work in process inventory 79,000 417,000. 395,000 Percent Complete 50% Percent Complete 20% 101,000 85% 35% Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 250,325 19,758 $270,083 2,306,527 $2,576,610 1,336,480 970,047 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 April's costs to the department's output-specifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.) The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion $ 250,325 19,758 1,336,480 970,047 Total costs to account for $ 270,083 2,306,527 $2,576,610 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 April's costs to the department's output-specifically, 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 Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Costs EUP EUP Cost per EUP Total cost EUP Cost per EUP Total cost Costs EUP