Use the following information for the Exercises below. (Algo) [The following information applies to the questions displayed below) The first production department of Stone Incorporated reports the following for April. Direct Materials Percent Complete 700 Conversion Percent Complete 305 Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Unit 67,000 357.000 335,000 89,000 850 356 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. $ 148,455 37,299 $ 185,754 Beginning work in process inventory Direct materialo Conversion costs added this period Direct materials Conversion Total costs to account for 960,300 768,231 1,728,531 $ 1,914,285 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 information Direct Materials $ Conversion $ 148.455 960,300 1.508,785 400.400 37.299 768.231 805 530 $ Costs EUP $ Costs EUP 5 2.77 0 Required a Coul per equivalent unit of production: Weighted average method Costs of beginning inventory Costs incurred this period 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 EUP Direct materials 335.000 Conversion 335,000 Total costs completed and transferred out Ending work in process EUP Direct materials Conversion Total cost of ending work in process Total costs accounted for Cost per EUP Total cost Cost per EUP 5 0.00 $ $ 0.00 Totalcos 0.00 0.00