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 16-11A (Algo) FIFO: Costs assigned to output LO C2 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) 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 departments outputspecifically, 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.)