00 8 rt 3 of 3 5 nts Skipped Beginning work in process inventory Units started this period Units completed and transferred out Ending work in process inventory Beginning work in process inventory Direct materials Conversion Costs added this period Direct materials Conversion Total costs to account for eBook Problem 20-1A (Algo) Part 3 Materials Conversion Units 74,000 100% Percent Complete Complete 80% Percent 851,000 735,000 190,000 100% 80% $ 360,750 155,225 $515,975 2,414,250 2,949,275 5,363,525 $ 5,879,500 Print References 3. Assign costs to the department's output-specifically, to the units transferred out and to the units in ending work in process inventory. Note: Round "Cost per EUP" to 2 decimal places. Cost assignment-Weighted average Completed and transferred out Direct materials Conversion EUP Cost per EUP Total cost 735,000 735,000 Ending work in process Direct materials Conversion 190,000 $ 152,000 $ 0.00 $ 0 0.00 0 Total costs accounted for $ 0