Use the following information for the Exercises below. (Static) [The following information applies to the questions displayed below.) The first production department of Stone Incorporated reports the following for April. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process Inventory 60,000 600 401 Units started this period 322,000 Completed and transferred out 300,000 Ending work in process inventory 82,000 800 301 Exercise 20-9 (Static) Weighted average: Cost per equivalent unit; costs assigned to output and inventory LO P1 The production department had the cost information below. Beginning work in process inventory Direct materials $ 118,472 Conversion 48,594 Costs added this period Direct materials B50,368 Conversion 649,296 Total costs to account for $ 167,066 1.499.664 $ 1.666,730 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.) a. Compute cost per equivalent unit for both direct materials and conversion (Round "Cost per EUP" to 2 decimal places.) b. Using the welghted 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 a Cost per equivalent unit of production: Weighted average method Costs added this period Conversion Direct Materials Costs EUP Costs EUP 0 0 EUP Cost per EUP Total cost 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 Direct materials Conversion Total costs completed and transferred out Ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for EUP Cost per EUP $ 0.00 $ $ 0.00 Total cost 0.00 0.00