[The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Units Beginning work in process inventory 69,000 Percent Complete 80% Percent Complete 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 Conversion Costs added this period Direct materials Conversion $ 208,950 24,705 $ 233,655 Total costs to account for 960,890 738,510 1,699,400 $ 1,933,055 a. Compute cost per equivalent unit for both direct materials and conversion. Note: 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. Note: Round "Cost per EUP" to 2 decimal places.