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Required information [The following information applies to the questions displayed below. BOGO Incorporated has two sequential processing departments, Roasting and Mixing. BOGO uses the FIFO method Production unit information for the Roasting department follows 85% Percent Roastine-Direct Materials Units Complete Beginning work in process inventory 3,140 75% Units started and completed 16,900 Ending work in process Inventory 4,900 Production cost information for the Roasting department for the same period follows: Beginning work in process inventory (direct materials) $ 5,020 Direct materials added this period 46,900 Using the FIFO method, assign direct materials costs to the Roosting department's output-specifically, to the units completed and transferred out to the Mixing department and to the units that remain in work in process in the Roasting department at month-end (Do not round intermediate calculations.) Cost assignment-FIFO EUP Cost per EUP Total Cost Beginning work in process To complete beginning work in process Using the FIFO method, assign direct materials costs to the Roasting department's output-specifically, to the units completed and transferred out to the Mixing department and to the units that remain in work in process in the Roasting department at month-end. (Do not round intermediate calculations.) Cost assignment --FIFO EUP Cost per EUP Total Cost Beginning work in process To complete beginning work in process Direct materials Started and completed Direct materials Completed and transferred out Ending work in process Direct materials Total costs accounted for