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Dengo Co. makes a trall mIx In two departments: roasting and blending. Direct materlals are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. During October, the roasting department completed and transferred 25,000 units to the blending department. Of the units completed, 4,400 were from beginning inventory and the remaining 20,600 were started and completed during the month. Beginning work in process was 100% complete with respect to direct materlals and 30% complete with respect to conversion. The company has 3,800 units (100% complete with respect to direct materlals and 70% complete with respect to conversion) In process at month-end. Information on the roasting department's costs of beginning work in process Inventory and costs added during the month follows. 1. Prepare the roasting department's process cost summary for October using the FIFO method. (Round "Cost per EUP" to 2 decimal places.) Equivalent units of production (EUP)- FIFO method Iotal costs accounted tor