[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	60,000	60%	40%
Units started this period	322,000
Completed and transferred out	300,000
Ending work in process inventory	82,000	80%	30%

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$ 118,472
Conversion	48,594	$ 167,066
Costs added this period
Direct materials	850,368
Conversion	649,296	1,499,664
Total costs to account for		$ 1,666,730

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 Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory.

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