A manufacturer has two manufacturing departments, Assembly and Painting. The company uses the FIFO method and it reports the following data. Units completed in the Assembly department are transferred to the Painting department. Direct materials Units Percent Complete Beginning work in process inventory 75,000 60% Conversion Percent Complete 40% Units started this period 900,000 Units completed and transferred out 885,000 Ending work in process inventory 90,000 80% 30% Production cost information for the Assembly department follows. Beginning work in process Direct materials Conversion $ 134,400 45,900 $ 180,300 Costs added this period Direct materials Conversion $ 3,693,600 2,690,100 $ 6,383,700 Calculate the cost per equivalent unit of production for both direct materials and conversion for the Assembly department. Multiple Choice 912,000 EUP Direct Materials; 882,000 EUP Conversion. 927,000 EUP Direct Materials; 867,000 EUP Conversion. 858,000 EUP Direct Materials; 918,000 EUP Conversion. 975,000 EUP Direct Materials; 975,000 EUP Conversion. 795,000 EUP Direct Materials; 825,000 EUP Conversion