Belda Co. makes organic juice in two departments: Cutting and Blending Direct materials are added at the beginning of each process, and conversion costs are added evenly throughout each process. The company uses the FIFO method of process costing. Data for March for the Cutting department follows. Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 10,000 210,000 220,000 40,000 Beginning work in process Costs added this period Direct materials Conversion Total costs to account for Direct Materials Percent Complete Percent Complete 75% 50% $ 114,520 $223,200 11,233,960 1,457,160 $1.571,680 Conversion 60% 30% Required 1. Compute equivalent units of production for both direct materials and conversion 2. Compute cost per equivalent unit of production for both direct materials and conversion 3. Assign costs to the department's output-specifically, to the units transferred out and to the units that remain in work in process at period-end