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Required information 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 60% Conversion Percent Complete 40% Beginning work in process inventory Units started this period Completed and transferred out Ending work in process inventory Units 75,000 397,000 375,000 97,000 80% 30% 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. $ 180,260 48,036 $ 228, 296 Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for 1,222,800 800,574 2,023,374 $ 2,251,670 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.) Required a. Cost per equivalent unit of production: Weighted average method Costs incurred this period Direct Materials Conversion Costs of beginning inventory Total costs Costs Costs EUP EUP 0 + 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 EUP Cost per EUP Total cost EUP Total cost 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 Cost per EUP $ 0.00 $ 0.00 $ 0.00 0.00