Alaka Co's Waterfall assembly department as 10,000 units in inventory at the beginnin of the month. The beginning Inventory cost of $190,000 consists of 5145,000 of direct materials and $42.000 of conversion costs During the month, the department started 330,000 units and completed 300,000 units Ending inventory is 60% complete with respect to DM and 40% complete with respect to conversion Cost information for the assembly department is below. 190,000 Beginning inventory DM added during the period $ 2.120,000 Conversion added during the period 2.802 000 5.112.000 TOTAL 1) Determine the physical flow Started Finished Beginning inventory Ending Inventory Beginning inventory Finished Started Total Ending Inventory Total 2) Calculate EUP OM Conversion Percent complete Completed Direct Materials Conversation EUP Calculation EUP 3) Calculate cost per EUP OM Conversion Beginning inventory DM added in the period Conversion added in the period Costs EUP Cost per EUP Total cost of one unit pertCooper 4) Assign and reconcile costs Costs transferred to Finished Goods OM Costi Reconcile to known costs Total Beginning inventory Conversion OM added during the period Conversion added during the period TOTAL Total costs transferred to Finished Goods Costs remaining in Ending Inventory Costs OM Conversion Total Costs remaining in Ending inventory Total Costs Transferred to finished Goods - Ending Inventory