-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 period-end. Use the FIFO method. Note: Round "Cost per EUP" to 2 decimal places. Required information \begin{tabular}{|c|c|c|c|c|} \hline Equivalent units of production & & & & \\ \hline Required b. & & & & \\ \hline Cost assignment-FIFO & & & & \\ \hline Beginning work in process & & & 9 & \\ \hline Direct materials & & & o & \\ \hline Conversion & & & & \\ \hline Completed and transferred out & & & & \\ \hline Ending work in process & EUP & Cost per EUP & Total cost & \\ \hline Direct materials & & 0.00 & $ & ) \\ \hline Conversion & & 0.00 & 0 & ) \\ \hline Total costs accounted for & & & & \\ \hline \end{tabular}