Use the following information for the Exercises below. (Algo) Skip to question [The following information applies to the questions displayed below.] The first production department of Stone Incorporated reports the following for April. Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 84,000 80% 20% Units started this period 442,000 Completed and transferred out 420,000 Ending work in process inventory 106,000 80% 30% Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 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 1,035,300 2,488,132 Total costs to account for $ 2,853,770 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 Aprils costs to the departments outputspecifically, its units transferred to the next department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)