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.

Exercise $16-11$A $($Algo$)$ FIFO: Costs assigned to output LO C$2$

The production department had the cost information below.

$($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.