The production department had the cost information below for April.

Beginning work in process inventory :

Units $-70,000$ Direct Materials $-60\%$ Conversion $-40\%$

Units started this period:

Units $-372,000$

Completed and transfered out:

Units $-350,000$

Ending work in process inventory:

Units $-92,000$ Direct materials $-85\%$ Conversion $-35\%$

The production department had the cost information below.

Beginning work in process inventory:

Direct materials $ $158,320$

Conversion $51,716$ $ $210,036$

Costs added this period:

Direct materials $1,062,050$

Conversion $750,9041,812,954$

Total costs to account for $ $2,022,990$

$($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.

$($Please give directions, Thank you!$)$