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 Conversion Units Beginning work in process inventory 72,000 Percent Complete 70% Percent Complete 30% Units started this period 382,000 Completed and transferred out 360,000 Ending work in process inventory 94,000 80%" 30% Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to LO P1 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 167,920 38,028 $ 205,948 1,893,112 $ 2,099,060 1,115,920 777,192 a. Compute cost per equivalent unit for both direct materials and conversion. (Round "Cost per EUP" to 2 dec b. Using the weighted average method, assign April's costs to the department's output-specifically, its units t department and its ending work in process inventory. (Round "Cost per EUP" to 2 decimal places.)