The first production department of Stone Incorporated reports the following for April.

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     70,000     60%     40%
Units started this period     372,000           
Completed and transferred out     350,000           
Ending work in process inventory     92,000     85%     35%

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.
 
Beginning work in process inventory           
Direct materials     $ 158,320     
Conversion     51,716     $ 210,036
Costs added this period           
Direct materials     1,062,050     
Conversion     750,904     1,812,954
Total costs to account for           $ 2,022,990


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.)