Required b. Cost assignmentFIFO Beginning work in process To complete beginning work in process EUP Cost per EUP Total cost Direct materials Conversion Started and completed EUP Cost per EUP Total cost Direct materials $0.00 $0 Conversion 0.00 0 Completed and transferred out Ending work in process EUP Cost per EUP Total cost Direct materials $0.00 $0 Conversion 0.00 0 Total costs accounted for The first production department of Stone Incorporated reports the following for April. Units Direct Materials Conversion Percent Complete Percent Complete Beginning work in process inventory 74,000 80% 20% Units started this period 392,000 Completed and transferred out 370,000 Ending work in process inventory 96,000 90% 40% The production department had the cost information below. Beginning work in process inventory Direct materials $ 200,420 Conversion 18,532 $ 218,952 Costs added this period Direct materials 1,191,600 Conversion 818,688 2,010,288 Total costs to account for $ 2,229,240 Assign costs to the department's outputspecifically, to the units transferred out and to the units that remain in work in process at period-end. Use the FIFO method