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 $ 121,150 To complete beginning work in process EUP Direct materials Conversion Cost per EUP 0 $ Total cost 11.60 2,170 $ 47.70 Started and completed Direct materials Conversion Completed and transferred out Ending work in process Direct materials Conversion Total costs accounted for 103,509 103,509 EUP Cost per EUP Total cost 19,300 $ 11.60 $ 223,880 19,300 $ 47.70 920,610 1,144,490 224,659 EUP Cost per EUP Total cost 2,500 $ 11.60 $ 29,000 1,750 $ 47.70 83,475 112,475 $ 337,134