\begin{tabular}{|l|l|l|l|l|} \hline Cost Assignment & EUP & Cost per EUP & Total cost & \\ \hline Completed and transferred out & & & & \\ \hline Direct materials & & & & \\ \hline Conversion & & & & \\ \hline & EUP & Cost per EUP & Total cost & \\ \hline Ending work in process & & $0.00 & & \\ \hline Direct materials & & $ & & \\ \hline Conversion & & & & \\ \hline & & & & \\ \hline Total costs accounted for & & & \\ \hline \end{tabular}