2 Dengo Co. makes a trail mix in two departmets: roasting and blending. 3 Direct matenals are added at the beainning of Using FIFO Process Costing Determine: 5 points Direct materials equivalent units 5 points Conversion equivalent units 5 points Cost per equivalent unit for direct materials 5 points Cost per equivalent unit for conversion 10 points Total costs transferred to finished goods inventory 5 points Ending Balance in WIP - Direct Materials 5 points Ending Balance in WIP - Conversion Ending Balance in WIP - Conversion EFG e.u. dm e.u. conversion started and completed ending total costs during month total e.u. dm 0 total costs during month total eu conversion FIFO- first in first out! \begin{tabular}{l|l} 58 & \\ 59 & \\ 60 & CHECK \end{tabular} wip-dm wip conversion finished goods inventory Beginning dm added during month beginning conversion conversion during month