Use the following information for the Exercises below. (Algo) [The following informotion opplies to the questions disployed below.] The first production department of Stone Incorporated reports the following for April. Exerclse 3-11A (Algo) FIFO: Costs assigned to output LO C2 The production department had the cost information below. (a) Colculate the costs per equivalent unit of production for both direct materisls and conversion for the department. Note: Round "Cost per EUP" to 2 decimal places. (b) Assign costs to the deportment's output-specifically, to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method. Note: Round "Cost per EUP" to 2 decimal places