The production department had the cost information below. (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. Note: 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. Note: Round "Cost per EUP" to 2 decimal places. (a) Compute the number of units started and completed this period for the first production department. (b) Compute the number of equivalent units of production for both direct materials and conversion for the first production department for April using the FIFO method. The production department had the cost information below. 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. Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. ompute the number of equivalent units of production for both direct materials and conversion for April using the weighted average lethod