$[$The following informotion applies to the questions displayed below.$]$

The first production department of Stone Incorporated reports the following for April.

Exerclse $16-11$A $($Algo$)$ FIFO: Costs assigned to output LO C$2$

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

$($a$)$ Calculate the costs per equivalent unit of production for both direct materials ond conversion for the department. Note: Round "Cost per EUP" to $2$ decimal places.

$($b$)$ Assign costs to the deportment's output$-$specifically, to the units tronsferred out and to the units that remain in work in process at period$-$end. Use the FIFO method.

Note: Round "Cost per EUP" to $2$ decImal places.