Beginning work in process inventory

Direct materials

Conversion

$\backslash$table$[[5131,555$

$24,120,$$ $155,675],[,],[825,945,],[207,25$s$,1,533,909],[,$$ $1,689,575]]$

e$.$ Compute cost per equivalent unit for both direct materials and corversion.

Note: Round "Cost per EUP" so $2$ decimal places.

b$.$ Using the weighted average method, assign Apri's costs to the department's output$-$specifically, its units transferred to the next department and its ending work in process inventory.

Note: Round "Cost per EUP" to $2$ decimal ploces.

$\backslash$table$[[$Required a$.],[$Cost per equivalent unit of production: Weighted average method,Direct Materials,Conversion$],[$Costs of beginning inventory,,$5,131,555,,5,24,120],[$Costs incurned this period,,,$825\mathrm{.}945,,,707\mathrm{.}958],[$Total costs,Costs,$5,957,500,$Cests,$5,732\mathrm{.}075],[-$ Equilvalent units of production,EUP,,$400\mathrm{.}000,$EUP,,$120\mathrm{.}000],[$Cost per equivaleett unit of production $($rounded to $2$ decimals$),,5,2\mathrm{.}39,,5,6\mathrm{.}10]]\backslash$table$[[$Cost per equivalent unit of production $($rounded to $2$ decimals$),,,,-,,,],[,,5,-2\mathrm{.}39,,5,6\mathrm{.}10],[$Required b$.],[$Cost assignment$-$Weighted average$],[$Completed and translerred out,EUP,Cost per EUP,Total cost,,,$],[$D$$rect materials,$315,000,$$$,250,5787,500\mathrm{.}00,,,],[$Conversion$,315,000,5,496,1,562,400\mathrm{.}00,,,],[$Total costs completed and transferred out,,,,$52,349,900\mathrm{.}00,,],[$Ending work in process,EUP,Cost per EUP,Total cost,,,$],[$Direct materials,$68\mathrm{.}000,5,250,5,170\mathrm{.}000\mathrm{.}00,,,],[$Conversion$,25\mathrm{.}500,5,4\mathrm{.}96,,126,480\mathrm{.}00,,,],[$Total cost of ending work in process,,,,,,$296,430\mathrm{.}00,,],[$Total costs accounted for,,,,,,$$2,646,380\mathrm{.}00,,]]1$

Required information

$[$The following information applies to the questions displayed below$]$

The first production department of Stone incorporated reports the following for April.

The production department had the cost information below.

Beginning work in process Inventory

Direct materials

$$131,555$

Conversion

$24,120$

$$155,675$