16 Required information (The following information applies to the questions displayed below) Dengo Company makes a trail mix in two departments: Roasting and Blending. Direct materials 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. October data for the Roasting department follow. Direct Materials Conversion Percent Percent Units Complete Complete Beginning work in process inventory 3,200 1009 409 Units started and completed 19,400 Units completed and transferred out 22,600 Ending work in process inventory 2,600 1989 80% Beginning work in process inventory $ 102,875 Costs added this period Direct materials $ 257,400 Conversion 933, 660 1,191,060 Total costs to account for $ 1,293,935 3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at period-end (Round "Cost per EUP" to 2 decimal places.) Cost assignment FIFO Beginning work in process To complete beginning work in process Direct materials Conversion EUP Cost per EUP Total cost EUP Cost per EUP Total cost $ 0 Started and completed Direct materials Conversion $ 0.00 EUP Completed and transferred out Ending work in process Direct materials Conversion Cost per EUP $ 0.00 $ 0.00 Total cost $ 0 0 Total costs accounted for