The first production department of Stone Incorporated reports the following for April. Direct Materials Units Beginning work in process inventory 84,000 Percent Complete 80% Conversion Percent Complete 20% Units started this period 442,000 Completed and transferred out 420,000 Ending work in process inventory 106,000 80% 30% Exercise 3-9 (Algo) Weighted average: Cost per equivalent unit; costs assigned to putput and inventory LO.P1 The production department had the cost information below. Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for $ 339,208 26,430 $ 365,638 1,452,832 1,035,300 2,488,132 $ 2,853,770 a. Compute cost per equivalent unit for both direct materials and conversion. Note: 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. Note: Round "Cost per EUP" to 2 decimal places. a. Compute cost per equivalent unit for both direct materials and conversion. Note: 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. Note: Round "Cost per EUP" to 2 decimal places. Required a. Cost per equivalent unit of production: Weighted average method Costs incurred this period Conversion Direct Materials $ 1,452,832 Costs of beginning inventory Total costs 339,208 Costs $ 1,792,040 Costs * Equivalent units of production EUP 504,800 EUP Cost per equivalent unit of production (rounded to 2 decimals) Required b. $ 3.55 0 Cost assignment-Weighted average Completed and transferred out Direct materials 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 EUP Cost per EUP Total cost 339,208 339,208 EUP Cost per EUP Total cost $ 0.00 $ 0.00 $ 0.00 0.00 +