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 75% Conversion Percent Complete 25% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 83,000 437,000 415,000 105,000 90% 408 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. $ 253, 655 39,000 $ 292,655 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 1,529,595 100 2,5 $ 2,834, 350 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.) Conversion Required a. Cost per equivalent unit of production: Weighted average method Costs incurred this period Costs of beginning inventory Total costs Direct Materials $ 1,529,595 $ 253,655 1,012, 100 39,000 1,051,100 Costs $ Costs $ EUP 1,783,250 4,150 429.70 EUP $ 0 EUP Cost per EUP Total cost + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Required b. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials EUP Total cost Cost per EUP $ 0.00 $ 0.00 Conversion $ 0.00 0.00 Total cost of ending work in process Total costs accounted for