2 Dengo Co. makes a trail mix in two departmets: roasting and blending. Direct materials are added at the beginning of each process, and conversion costs are added evenly thorughout each process. The company uses the FIFO method of process costing. During October, the roasting department completed and transferred 22,000 units to the blending department. Of the units completed, 6,000 were from beginning inventory 21,400 were started and completed during the month. 90% complete with respect to direct materials and 50% complete with respect to conversion. 4,800 in ending inventory 100% complete with respect to direct materials and 70% complete with respect to conversion Information on the roasting department's costs of beginning work in process inventory and costs added during the month follows: 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