A department reports the following equivalent units of production along with production cost data for the month. It uses the FIFO method.

1. Compute the department's cost per equivalent unit for direct materials and conversion.
2. Assign costs to units completed and transferred out to ending work in process inventory.

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Beginning work in process...... Started and completed..... Ending work in process.. Direct Materials EUP 0 50,000 4,800 54,800 EUP Conversion EUP 4,800 50,000 4,200 59,000 EUP Beginning work in process Direct materials ....... $ 26,960 Conversion..... Costs added this period Direct materials ...... Conversion..... Total production costs 25,700 $ 52,660 98,640 129,800 228,440 $281,100