The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $339,208$

Conversion $26,430$ $ $365,638$

Costs added this period

Direct materials $1,452,832$

Conversion $1,035,3002,488,132$

Total costs to account for $ $2,853,770$

$($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.