[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	73,000	75%	25%
Units started this period	387,000
Completed and transferred out	365,000
Ending work in process inventory	95,000	85%	35%

The production department had the cost information below.

Beginning work in process inventory
Direct materials	$ 172,070
Conversion	17,500	$ 189,570
Costs added this period
Direct materials	1,165,180
Conversion	779,000	1,944,180
Total costs to account for		$ 2,133,750

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.