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 $ 158,320 51,716 $ 210,036 1,062,050 750,904 1,812,954 $ 2,022,990 45 a. Compute cost per equivalent unit for both direct materials and conversion. (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 (Round "Cost per EUP" to 2 decimal places.) Required a. Cost per equivalent unit of production: Weighted average method Costs of units transferred out Costs of ending inventory Total costs -Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average: Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Direct Materials Conversion 350,000 $ 35,000 92,000 32,200 Costs EUP $ 442,000 Costs $ 67,200 EUP EUP Cost per EUP Total cost EUP Cost per EUP Total cost S 0.00 $ 0.00 $ 0.00 0.00