[The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Units Beginning work in process inventory 82,000 70% Conversion Percent Complete Percent Complete 30% Units started this period 432,000 Completed and transferred out 410,000 Ending work in process inventory 104.000 85% 35% 7. Award: 3.00 points 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 $ 206,850 35.490 $242,340 1,512,630 991,230 2,503,860 $2,746,200 (a) 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.) (b) Assign costs to the department's output-specifically, 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.) Required a Cost per equivalent unit of production: FIFO method Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Direct Materials Conversion Cost assignment-FIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed Direct materials Conversion EUP Cost per EUP Total cost Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials Conversion Total costs accounted for