A company produces a standardized product in large quantities. Information for its first production department for October follows.

Note: Round "Cost per EUP" to $2$ decimal places.

$\backslash$table$[[,$Direct$],[,,$Percent,Percent$],[\backslash$table$[[$Beginning work in process inventory$],[$Units started this period$]],\backslash$table$[[$Units$],[156,900],[56,900]],$Complete,Complete$],[\backslash$table$[[$Completed and transferred$],[$out$]],61,900,,],[\backslash$table$[[$Ending work in process$],[$inventory$]],16,900,100\%,40\%$