The production department had the cost information below. Beginning work in process inventory $ 122,032 41,708 Direct materials Conversion $ 163,740 Costs added this period Direct materials 779,288 659,797 1,439,085 $ 1,602,825 Conversion Total costs to account for (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. (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. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: FIFO method Direct Materials Conversion + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-FIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed EUP Cost per EUP Total cost Direct materials $ 0.00 $ Conversion 0.00 Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials $ 0.00 $ Conversion 0.00 Total costs accounted for Required information [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory 61,000 65% 35% 327,000 305,000 83,000 85% 35%