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The first production department of Stone Incorporated reports the following for April Direct Materials Percent Complete 70% Conversion Percent Complete 30% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 67,000 357,000 335,000 89,000 85% 35 The production department had the cost information below. $ 148,455 37,299 $ 185, 754 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 960,300 768,231 1,728,531 $ 1,914,285 (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department (Round "Cost per EUP" to 2 decimal places.) (b) Assign costs to the department'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. (Round "Cost per EUP" to 2 decimal places.) Check my work (a) Calculate the costs per equivalent unit of production for both direct materials and conversion for the department. (Round "Cost per EUP" to 2 decimal places.) (b) Assign costs to the department'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. (Round "Cost per EUP" to 2 decimal places.) Required a. Cost por equivalent unit of production: FIFO method Direct Materials Conver Costs Total costs + Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Costs EUP EUP 0 EUP Cost per EUP Total cost Required b. Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion Total costs to complete Total cost of complete beginning work in process Started and completed $ 0.00 EUP Cost per EUP Total cost S 0.00 Direct materials 0.00 $ 0.00 $ 0.00 Conversion n 3 Cost assignment-FIFO Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost Total costs to complete Total cost of complete beginning work in process $ 0.00 EUP Started and completed Cost per EUP Total cost $ 0.00 Direct materials 0.00 $ $ 0.00 0.00 Conversion EUP Cost per EUP Total cost Total cost of started and completed Completed and transferred out Ending work in process Direct materials Conversion costs Total cost of ending inventory work in process $ 0.00 0.00 $ 0.00 $ 0.00 Total costs accounted for