Required information Required a$.$

$\backslash$table$[[$Cost per equivalent unit of production: FIFO method,,Direct Materials,Conversion$],[$Cost of beginning goods in process,,,$],[-$: Equivalent units of production,,,$],[$Cost per equivalent unit of production $($rounded to $2$ decimals$),,0,0]]$ Required b$.$

$\backslash$table$[[$Cost assignment$-$FIFO,,,,$],[$Beginning work in process,,,,$],[$To complete beginning work in process,EUP,Cost per EUP,Total cost,$],[$Direct materials,,,,$],[$Conversion$,,,,],[,,,,],[$Started and completed,,,,$],[$Direct materials,,,,$],[$Conversion$,,,,],[,,,,]]$

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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 $78,00075\%25\%$

Units started this period $412,000$

Completed and transferred out $390,000$

Ending work in process inventory $100,00080\%30\%$

The production department had the cost information below.

Beginning work in process inventory

Direct materials $ $231,275$

Conversion $36,840$ $ $268,115$

Costs added this period

Direct materials $1,296,225$

Conversion $929,1602,225,385$

Total costs to account for $ $2,493,500$

$($a$)$ Calculate the costs per equivalent unit of production for both direct materials and conversion for the department.

Note: 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.

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